Per the Centers for Medicare and Medicaid Services (CMS), when providing telehealth services to a patient while they are at their home residence, the POS code listed in box 24B must be 12- Home. It also needs to match the patient's home address.
Here is a video that will walk you through setting up an office for POS 12 and how when placed on a patient's appointment, their home address will appear in HCFA box 32 as required.