You do not have to have a separate structure. It can be any part of your home as long is it is exclusive use.
To deduct expenses for business use of the home, you must use part of your home as one of the following:
- Exclusively and regularly as your principal place of business for your trade or business;
- Exclusively and regularly as a place where you meet and deal with your patients, clients, or customers in the normal course of your trade or business;
- A separate structure that's not attached to your home used exclusively and regularly in connection with your trade or business;
- On a regular basis for storage of inventory or product samples used in your trade or business of selling products at retail or wholesale;
- For rental use; or
- As a daycare facility.
Pub 509
@marygruver
