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Augusta Rule
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Rent your home to your business up to 14 days/year tax-free under Section 280A. See your potential tax savings.

Section 280A(g)

Your home, your business, up to 14 days

Maximum 14 (day 15 destroys the deduction).
Fair-market rate based on comparable venues.
0% if TX, FL, NV, WA, TN, NH, AK, SD, or WY.
Total tax savings per year
By renting your home to your business under the Augusta Rule

Breakdown

Total rent paid (deductible by business)
Federal income tax saved
State income tax saved
Self-employment tax saved
Personal income added (excluded under §280A(g))
How it works

The Augusta Rule, plain English.

Section 280A(g) of the tax code says: rent your home for fewer than 15 days a year, and the rental income is excluded from your taxable income. Combined with the deductibility of legitimate business rent expense, you get to:

  • Deduct the rent on the business side (lowering taxable income).
  • Receive the rent personally, tax-free.

For a high-income S-corp owner, this can shelter $14,000-$30,000+ from federal tax annually. Read our full Augusta Rule guide for setup, documentation, and pitfalls.

Required documentation: rental agreement, business purpose statement, attendee list, comparable-rate quotes, payment record, day-counting log. Without all six, your audit defense is weak.