While you generally can deduct a portion of your rent for your qualified home office, the IRS has stricter rules regarding the land. Tax Topic 509 states: Deductible expenses for business use of your home include the business portion of real estate taxes, mortgage interest, rent, casualty losses, utilities, insurance, depreciation, maintenance, and repairs. In general, you may not deduct expenses for the parts of your home not used for business, for example, lawn care or painting a room not used for business.
However, if you have a lawn-care or landscaping business, this is a direct part of your business. Also see this answer:
https://ttlc.intuit.com/community/tax-credits-deductions/discussion/i-have-a-home-office-can-i-inclu...
