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.