Home Office Deduction Includes Garage Space?

[pmac]

I've read up about the home office deduction, but can't find any good resources on deducting your garage.

If you park your car that's primarily used for business trips in your garage, wouldn't you be able to deduct part of the garage on your taxes since it's storing your business car?

Let's say a self-employed plumber parks his work truck in his garage, and also has a small home office, wouldn't the garage be considered part of his business since it stores his work truck along with his plumbing supplies?

[Dicey]

Hmmm, I can't speak to this exact scenario, but I used to have a tandem garage. I used the front half for storage of work related samples and supplies. I wrote it off, as well as my office, under my CPA's guidance.

[pmac]

That's good to know. I see a lot written about home office deductions, but very few things written about garage space used to store work vehicles and supplies.

[Dicey]

To be clear, I only wrote off half of the garage space.

[pmac]

To be clear, I only wrote off half of the garage space.

Right, only write off the space you actually use for the business.

[MDM]

...that's primarily used....

At a quick glance, that's not "exclusively" so the answer would be "no".  See Topic No. 509 Business Use of Home | Internal Revenue Service in case there are exceptions.