Does it matter if I give the TOEFL exam at home or at a test center in USA for a Master's?

Yes, it can matter. Most universities accept both TOEFL at-home and test center scores, as the test content is the same.

However, some universities or visa authorities may prefer or require test center scores. At-home testing also requires a quiet environment, reliable internet, and proper equipment, while test centers provide these.

For a USA master's application, either option is usually accepted, but preferences can vary by university.