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Generally, No. Landlords cannot deduct home office expenses for property management of rental properties. Unless they have other real estate, activities which are reported on Schedule C, but not on Schedule E.

If they are a real estate professional and report their activity on Schedule C rather than on Schedule E, then yes, they can deduct home office expenses.

From Checkpoint Research or Checkpoint Edge, L-1335 Home office used for administrative and management activities as principal place of business. Federal Tax Coordinator Analysis (RIA):

"For purposes of the rule allowing the deduction of home office expenses where a home office is taxpayer's principal place of business, see L-1325, the term “principal place of business” includes a place of business that meets the following two-part test: (1) the place of business must be used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer; and (2) there must be no other fixed location of that trade or business where the taxpayer conducts substantial administrative or management activities of that trade or business, see L-1336 et seq."