If your office is in the basement does that count as a separate office from your home?

[PatriciaV]

No, a separate structure must be free-standing, such as a studio, workshop, garage, or barn that you use exclusively and regularly for your business.

However, you may still qualify for the Home Office Deduction if you use your basement (or a portion of the space) exclusively and regularly for your business.

See these article for more info:

• Can I take the home office deduction?
• Where do I enter the home office deduction for my business?
• Where do I enter the employee home office deduction?