Yes — a coworking space membership is fully deductible for freelance writers, and in some ways it's simpler to deduct than a home office, since you're paying a direct, itemized cost rather than calculating a percentage of home expenses. If you work from a coworking space instead of, or in addition to, a home office, your membership fee is deductible as an ordinary business expense, the same as renting any other workspace. Unlike the home office deduction, which requires calcu