Hoju, yes, you can do that. But - be sure you take all personal work and messages off the computer, it can only contain work related material. Be sure you have nothing personal in the space - such as anything not strictly related to the business, for example any mail not related to the business. Another example, any personal belongings. I heard of one case where a home office deduction was thrown out because the owner had set down a portable sewing machine just inside the door to the office. It was in the case and not set up to use but she still lost the deduction for the year.
I actually have an office, and up until three weeks ago I had two offices. I gave away the desk in the second office and converted it to a mini library, which is much more useful to me than a second office. I do store some files there and I could deduct for the storage space on the files but that's not worth it to me either.
If I ever start making a ton of money doing this (yeah, right) I might reconsider on the office situation. Until then, no way.
Mary Davis Nowell. Based close to Fort Worth. Shopping Interstate 20 east and west, Interstate 35 north and south.