Popewaxx

Yardley, yes any expenses related to the Garage (including depreciation) must be claimed as a home office deduction on 8829 . even if it is a separate structure you will need to claim it on 8829. luckily if it is separate it does not have to be the principle place of business, although it sounds like it is anyways . PS: don't forget about the necessary part year allocations in the years he starts and ends the home office usage.