see these articles for the proper way to handle HO expenses for an s-Corp. there are two options. 1) it pays you rent (may not be the best option because you would have to file schedule E and report the rent) or 2) you submit timely expense reports to the S-Copr that reimburses you.
https://accountants.intuit.com/articles/home-office-deductions-expenses/
https://accountants.intuit.com/taxprocenter/tax-law-and-news/how-your-s-corporation-clients-can-use-...
https://moneydoneright.com/taxes/business-taxes/s-corporation-pay-rent-home-office/
since it would seem you were neither paid rent nor reimbursed for expenses you'll get no deduction for 2024 on the S-corp return
By the way even with no income you must file a 2024 S-Corp return. You'll need Tutbotax business.
A corporation or other entity must file Form 1120-S if (a) it
elected to be an S corporation by filing Form 2553, (b) the IRS
accepted the election, and (c) the election remains in effect.
After filing Form 2553, you should have received confirmation
that Form 2553 was accepted. If you didn't receive notification of
acceptance or nonacceptance of the election within 2 months of
filing Form 2553 (5 months if you checked box Q1 to ask for a
letter ruling), please follow up by calling 800-829-4933. Don't file
Form 1120-S for any tax year before the year the election takes
effect.
