How do I put in home office for my regular job? I see where to do it with a small businesss, but due to covid, my wife had to work from home all year.

Is your wife a W-2 employee? 

Sorry---W-2 employees cannot deduct expenses for working from home.  Job-related expenses were eliminated as a deduction for W-2 employees by the tax laws that changed for 2018 and beyond.  Your state tax laws might be different.

 

https://ttlc.intuit.com/questions/4482873-which-federal-tax-deductions-have-been-suspended-by-tax-reform

 

 

 

If your wife is an independent contractor then the home office goes on her schedule C with other business expenses.