What this is

Under IRC §280A(g), property owners can rent their home to their business for up to 14 days per year with no personal income tax on the rental income.

How it works

• Business rents the home for meetings or retreats
• Rental rate must be fair market value
• Owner receives tax‑free rental income
• Business deducts rent expense

Common use cases

• Strategy meetings
• Board meetings
• Planning sessions
• Annual reviews

Why it saves taxes

Moves money from:

• Taxable wages → tax‑free income

Documentation required

• Rental agreement
• Agenda for each meeting
• Proof of fair market rental rate

Invoices and bank records