Yes, but with important caveats. If you have a legitimate home office that qualifies under IRC § 280A (used regularly and exclusively for business), placing an arcade game in a break area or client meeting space within the business portion of your home can qualify. However, the game’s use must be carefully tracked since the proximity to personal living space increases IRS scrutiny. A game in a dedicated home-based business entertainment venue or a home office client lounge is more defensible than one in a shared family room.
