Unfortunately, no. While one of the acceptable business uses of the home (see below) is use for "certain" storage on a regular basis, the tax regulations limit this to the storage of inventory or product samples.
To qualify to deduct expenses for business use of your home, you
must use part of your home:
- Exclusively and regularly as
your principal place of business;
- Exclusively and regularly as
a place where you meet or deal with patients, clients, or customers in the
normal course of your trade or business;
- In the case of a separate
structure which is not attached to your home, in connection with your
trade or business;
- On a regular basis for
certain storage use;
- For rental use (see Pub.
527); or
- As a daycare facility.
For more information, please see IRS Pub. 587 Business Use of
Your Home.
