For 1099 contractors & freelancers
Yes, coworking memberships and desk rentals used for your business are fully deductible.
Schedule C, line 20b (Rent or lease, other business property).
WeWork, Industrious, local coworking spaces, and day passes all count when you use them to work.
Unlike a home office, a coworking space doesn’t need to be used exclusively by you.
Membership invoices.
In Smart Deductions, this is suggested as Rent or Lease (Schedule C line 20b). You confirm it before it counts.
Sources
General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.