Where is the htaccess in wordpress.com hosting?

If this question refers to WordPress.com then your question should be asked of their support rather than here.

In general though… just a thought…,

htaccess files are hidden files so the file name is preceded with a dot/period, ie. ‘.htaccess’.

If you are using an FTP/SFTP client, they sometimes do not show hidden files by default, so you need to enable that setting in order to see hidden files?

WordPress doesn’t need to create its own htaccess file but it does need specific content within it, which is what resetting Permalinks does. For self-hosted WordPress sites, the required content can be found here:

htaccess for WordPress