If you are a W-2 employee working from home, then qualified home office expenses would normally be claimed on Form 2106 on your Federal return. However, Form 2106 for Employee Business Expenses has been suspended for tax years 2018 through 2025 and cannot be claimed on your Federal return. You can still enter them in case your state allows the expenses to be claimed.
If you are an independent contractor with your own Schedule C business, then your qualified home office expenses are claimed as part of your Schedule C. If you have a qualified home office, then a portion of your rent will be deductible based on the size of your office relative to the size of the whole home.
To learn more, take a look at the following TurboTax article:
The Home Office Deduction