do I need gfci outlets for a storage room receptacles
If this area is an unfinished area of a basement or crawl space then GFI protection is definitely required for ALL 120V, 15A &amp; 20A receptacles. No exceptions, other than for fire or burglar alarm systems.

The furnace must be dedicated and should NOT have a cord and plug.

2011/14 NEC


  422.12 Central Heating Equipment
  
  Central heating equipment other than fixed electric space-heating
  equipment shall be supplied by an individual branch circuit.
  
  Exception No. 1: Auxiliary equipment, such as a pump, valve,
  humidifier, or electrostatic air cleaner directly associated with the
  heating equipment, shall be permitted to be connected to the same
  branch circuit.
  
  Exception No. 2: Permanently connected air-conditioning equipment
  shall be permitted to be connected to the same branch circuit.


If the water heater has a typical 120V cord and plug you have no choice but to use GFI protection.