It depends. If you pay part or all of the home expenses (rent, mortgage, utilities, property taxes, etc.), you would be eligible to take a home office deduction. However, if you do not pay for any of these expenses, you would not be able to take the home office deduction..
Keep in mind to be eligible to take a home office deduction, the area you are deducting for the home office must be used exclusively for your business..
For additional information, please refer to: IRS: Business Use of Home.
