@hemakumari-itsno
What I am reading from internet is, S-Corp can "mark" this as expense, but the "employee" can't ask for reimbursement for home office as per IRS regulations.
Unless your source is a CPA, EA, the IRS or a tax attorney, ignore it. An accountable plan eliminates the need to ask for reimbursement. If you have an accountable plan and your home office is used regularly and exclusively (**see below), and is your principal place of business, the LLC can reimburse you. It is an expense to the company and not income to you.
**Courts have ruled that even storing personal items in your home office does not constitute exclusive use.
