Finished storage rooms that are readily accessible from a home's living space are considered part of the living space, and must comply with the NEC requirements for living spaces. They must have electrical outlets installed and wired to match the circuit breaker serving them. For example, if the outlets are connected to a 20-amp breaker, the wiring must be of 12-gauge wire or larger.
Storage rooms in unfinished attics and basements are not considered part of a home's living space. According to the NEC, storage rooms in these locations are not required to have any specific electrical devices or wiring installed. However, any existing wiring in the room must meet NEC requirements.
State and other local authorities may have additional code requirements for storage rooms. For example, the room may need to have a lighting device that requires additional wiring to be installed. As these codes vary widely, you should inform yourself of what, if any, additional wiring requirements exist in your area.