Actually, I recently wrote an article as to what the rules are regarding home office deductions. Please refer to the following link below, which discusses the allowable expense that can be included as part of Home Office Deduction.
http://www.asktaxguru.com/649-what-a...deduction.html
Let us assume that you have actually satisfied the IRS conditions to claim an Office at Home. So you would then be entitled to claim all reasonable and necessary expenses related to this office. The IRS rules included in the article above states all the expenses that are includable as part of the Office at Home Deduction.
Since Repairs are included, then it would seem reasonable that repairs would qualify as a part of your overall home office deduction expense. But, remember, the amount that can be deducted as qualified expenses would be:
Sq footage of Home Devoted to Business
------------------------------------------------x Total Repair Expenses
Total Sq footage of the Entire Home
So, in fact, it is only going to be the % of home used for business multiplied by the Repair expenses.