Core

Augusta Rule

Rent your home for limited business use.

About this strategy

The Augusta Rule, named for a provision commonly associated with homeowners renting their properties during major events, allows qualifying homeowners to rent a residence for fewer than 15 days during the year without generally reporting the rental income. Business owners may be able to use this rule when their business rents the home for legitimate business purposes, such as qualifying meetings or events, provided the arrangement and rental rate are properly documented.

Implementation resources

Slides, templates, and supporting videos.

Implementation Checklist - Augusta Rule

Follow the key steps for planning, documenting, and supporting a qualifying business rental of your home.

Slides

Augusta Rule Meetings and Minutes Template

Use this template to document business meetings held at your home, including key meeting details, attendees, and minutes to support your Augusta Rule records.

DOC

Strategy Overview - Augusta Rule

Learn what the Augusta Rule is, who may qualify, and how renting your home for business purposes can create tax advantages.

PDF