see this link

https://proconnect.intuit.com/articles/home-office-deductions-expenses/

an S Corporation shareholder-employee could have the corporation reimburse the expenses properly allocable to the business use of the home. Reimbursement of business expenses is provided for under Internal Revenue Code Section 132. Pursuant to regulations applicable to Section 132, out-of-pocket business expenses should be documented and reimbursed on a current, monthly basis.

However, under Section 280A, the deduction for expenses (referring to the kind enumerated in the first paragraph) allocable to the business use of the home is limited to the net income derived from the business activity. The application of this limitation involving an S Corporation was provided in a 1996 Tax Court Memorandum Decision (Cunningham v. Commissioner).

Thre are trade-offs when a person starts a business and gets to choose between an S-Corp and LLC.

an LLC. The home office deduction for an LLC can include the pro-rata portion of depreciation.  there are other benefits also but the downside is having to pay self-employment taxes on all the net income.  An S-Corp doesn't have it easy either.  As an employee, you are required to take a salary.   Failure to do so can result in substantial penalties. the upside is that only the salary is object to FICA and Medicare taxes.  These taxes are not paid on any remaining income of the S-Corp.   One other thing is the QBI deduction (199A)    for an S Corp the salary doesn't count.   for an LLC the net profit must be reduced by directly related expenses such as 1/2 the see taxes, qualifies medical insurance deduction retirement plan contributions.