For the purposes of the irs, the area used as your home office does not have to be furnished as an office. You can use it for storage, as a laboratory, showroom or day-care center.
[header] How to claim home office deductions [title] Meet the irs definition of a home office. [step] To claim a deduction for your home office, the irs requires that you use a portion of your home " exclusively and regularly " for your principal place of business. That home location can also be the place you routinely deal with customers, clients or patients.