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Strategy calculator · Business owners

The 14-Day Home Rental Rule

Your company rents your home for real business meetings. Up to 14 days a year, the rent is deductible to the company and tax-free to you, if the meeting is real and the rate is what a stranger would charge.

ebotCPA
Ebot Mbi, CPA, EA
817-214-4014 · Irving, TX

Your facts

Example figures loaded. Replace with yours.
1 · The business Who pays the rent
2 · The meetings What actually happens in your home
3 · The rate Three written quotes for a comparable room, same headcount
4 · The paper trail What you will have on file

Your verdict

Rent paid to you this year$0
Tax saved this year$0
Over 10 years$0Same facts each year
Where your rate sits
Your quotes, low to highMiddle quoteYour rate
Record for your file

The rules behind it

§280A(g)A home rented fewer than 15 days a year: the rent is left out of your income.
§162(a)The company deducts rent that is ordinary, necessary and reasonable.
Sinopoli v. CommissionerT.C. Memo. 2023-105. No proof the meetings happened and no support for the rate: deduction denied.

The company deducts the rent; you show the exclusion on your return, and a Form 1099 is required when rent reaches $2,000 (2026 threshold). For a company with several owners, the deduction is shared by ownership while the homeowner keeps all of the rent tax-free. General education only, not tax advice for your situation. Figures reflect 2026 federal law and change yearly. Talk with a licensed tax professional before acting. ebotCPA PLLC, Irving, TX · 817-214-4014.