As @MinhT1 has said, as the owner of the S-Corp, you are required to receive reasonable compensation from the corporation for services you provide.
This would be as a W2 employee. Any home office expenses should be set up as reimbursements as part of an accountable plan and are deductions of the corporation.
They then reduce the amount of pass-through income from the Form 1120-S.
The Tax Cuts and Jobs Act of 2017 eliminated the deduction for employees to claim unreimbursed job expenses on their personal tax returns.
There is no current deductions allowed for you to claim home office deductions on your personal return in your situation.
They can and should to be claimed against the S-Corporation as business expenses.
