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You don't specify whether the home office is in regards to being an employee, or your own business filing say a Sch C or Sch F.

For most people, the home office deduction was a miscellaneous itemized deduction subject to 2% of AGI.  For 2018, those deductions went away.  See the following link for instructions for Sch A.

chrome-extension://oemmndcbldboiebfnladdacbdfmadadm/https://www.irs.gov/pub/irs-pdf/i1040sca.pdf

 

If this is in regards to a business home office, such as a Sch C; here is a link to business deductions

https://www.irs.gov/forms-pubs/about-schedule-c-form-1040

 

 

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