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Yes, if you are self-employed (not a W-2 employee). If you’re self-employed or own a business, enter your business-related expenses on Schedule C instead.
No, if you're a W-2 employee. Under the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017, the unreimbursed employee expenses deduction has been suspended in tax years 2018 through 2025.
If it's your own garage, to whom did you pay the storage fee? You can't deduct a fee that you pay yourself, otherwise you would also need to include the fee as income and the income would cancel out the benefit of the deduction.
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