can i write off part of my bathroom or garage space being used exclusively for business purposes/ storage

To qualify for a home office deduction for a bathroom or garage, the space must be used exclusively and regularly for business purposes. The IRS requires that the space be your principal place of business or where you meet clients or customers. For instance, if you use a garage for storing inventory or equipment necessary for your business, it could be deductible. However, a bathroom is less likely to qualify unless it is exclusively used for business purposes, such as a restroom for clients in a home-based salon. The deduction is calculated based on the percentage of your home used for business. If the garage or bathroom is used for personal purposes at any time, it does not qualify for the deduction.