Other People's Money
Back to library
Business

§280A(g) 'Augusta Rule' + Corporate Home Rental

Rent your personal home to your business up to 14 days/yr — tax-free rental income + business deduction.

Overview

IRC §280A(g) — the 'Augusta Rule' — allows homeowners to rent their personal residence up to 14 days per year without reporting the rental income (§280A(g) full exclusion). If you own an S-corp, C-corp, or partnership, that entity can rent your home for legitimate board meetings, off-sites, or client events at fair-market rates ($500–$3,000/day depending on market). The business deducts the rent; you receive it tax-free. Requires written lease, comparable-rate documentation, and real business purpose.

Best fit
S-corp / LLC owners with home officesBusiness owners hosting retreats/meetingsAnyone with a nice home for events
Estimated impact
$7K–$42K/yr tax-free rental income + full business deduction

Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.

More business strategies

See all Business strategies
OPM