No. It has to be an actual office from where you conduct your business or it has to be for the storage of inventory for your job.
You can deduct
expenses for the business use of the part of your home used for storage of
inventory or product samples. The space used for storage does not have to meet
the exclusive business use test, but it does need to meet all of the following
tests:
- You sell products
at wholesale or retail as your trade or business.
- You keep the
inventory or product samples in your home for use in your trade or business.
- Your home is the
only fixed location of your trade or business.
- You use the
storage space on a regular basis.
- The space you use
is a separately identifiable space suitable for storage.
Example:
Your home is the
only fixed location of your qualifying business of selling mechanics' tools at
retail. You regularly use half of your basement for storage of inventory and
product samples. You sometimes use the area for personal purposes. The expenses
for the storage space are deductible even though you do not use this part of
your basement exclusively for business.
