S Corporations are not eligible for the home office deduction. However, S-Corps can have the business reimburse the owner for a portion of the home-related expenses and other qualified expenses. When done correctly, these expenses will not be considered wages, and the reimbursement will not be taxable.
To do so, you would first need to create an Accountable Plan that defines a uniform policy for reimbursing these costs for employees of your company, including yourself. Although the IRS doesn't require that this policy be documented in writing, it does require that it be an established policy.
You can use this Accountable Plan template as a starting point for defining your plan. For more, please see Creating an Accountable Plan.