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Tax

Augusta Rule (§280A(g))

Rent your home to your business up to 14 days/year — tax-free.

Overview

Rent your personal residence to your S-corp/LLC for board meetings, retreats, or shoots. The business deducts fair-market rent; you receive it 100% tax-free (up to 14 days/year).

Best fit
S-corp ownersLLC operatorsConsultants
Estimated impact
$5K–$25K/yr tax-free income

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