Take a look at the attached IRS link.
https://www.irs.gov/taxtopics/tc509
The commentary addresses the requirements and has other links for additional discussions.
I would also recommend that you have a written agreement between you and the S corporation.
Then set up an accountable reimbursement plan at the S corporation level. This avoids any compensation issue; assuming the home office qualifies as noted in the above documents and the reimbursement is reasonable and not an attempt to circumvent a reasonable wage.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
