You will enter all or
a portion of the wages listed in box 1 of your W-2.
Home office expenses are limited by the income associated
with the home office. If you spend 100%
of your time working from your home office, then you have earned 100% of your
W-2 income from that office and you would enter the amount shown in box 1 of
your W-2.
Similarly, if you only work from your home office one day
per week, then that would be 20% of the time (assuming a 5 day work week), so
you would enter 20% of the income on the W-2 in box 1.