Lesson · Facts First

The Augusta Rule

Your business can rent your home for meetings and events - and the income to you is tax-free by law.

The facts

  • 01IRC Section 280A(g): rental income for fewer than 15 days per year is excluded from your personal income - no matter the amount.
  • 02The business deducts the rent as a normal expense if the rate is at fair market value and the use is real (board meetings, planning sessions, client events, filming content).
  • 03Document everything: a written agreement, fair-market comparable rates for your area, an invoice, and proof of payment. Photos of the meeting never hurt.
  • 04The same 14-day rule works when you rent your home to anyone else - Super Bowl weekend, wedding week - that income is also tax-free to you personally.

Sources

  • IRC Section 280A(g) (irs.gov)
  • IRS Publication 587, Business Use of Your Home

Educational content only — not tax, legal, investment, or VA-benefits advice. Figures verified against the cited sources for 2026; confirm your own situation with a qualified professional before acting.

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