2026 Verified Benchmark & Execution Guide
The IRC § 280A(g) 'Augusta Rule' Guide: How to Rent Your Home to Your LLC/S-Corp for 14 Days Tax-Free
How to avoid the Sinopoli v. Commissioner Tax Court trap with contemporaneous board minutes and local hotel conference comps.
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1. Quantitative Benchmarks & Statutory / Clinical Standards
| Parameter / Rule | Standard / Threshold | Actionable Savings / Protection |
|---|---|---|
| IRC § 280A(g)(2) Rule | Homes Rented <15 Days/Year Excluded From Gross Income | Business deducts 100% of rent; homeowner pays $0 income tax on the cash |
| Sinopoli Tax Court Lesson | T.C. Memo 2023-105 Disallowed Unsupported $3,000/Day Rent | Always attach 3 local Marriott/Regus conference room quotes ($350–$600/day) |
| 14-Day Meeting Agenda Log | Monthly Board, AI Strategy, Tax & Quarterly Review Dates | Proves genuine business purpose under IRC § 162(a) |
2. Step-by-Step Execution Protocol
Internal Revenue Code § 280A(g) allows any homeowner who operates an S-Corp, C-Corp, or Partnership (or separate tax entity) to rent their personal residence to the business for up to 14 days per year for legitimate corporate meetings. In Sinopoli v. Commissioner (2023), the Tax Court confirmed the validity of the deduction when backed by contemporaneous meeting agendas and third-party hotel conference quotes.
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