Renting Your Home Fewer Than 15 Days — IRC Section 280A(g) (the "Augusta Rule")

Source [9] The business-meeting strategy — and its documentation burden

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“In *Sinopoli v. Commissioner*, T.C. Memo. 2023-105, the Tax Court cut claimed rent of approximately $3,000 per meeting to about $500 where the taxpayers had no comparable-rate evidence and thin proof the meetings occurred.”

- The property must be a dwelling unit the taxpayer uses as a residence during the year.

- Rented (actually rented, not merely listed) for **fewer than 15 days** in the year: the rent received is **not reported as income**, and rental deductions are **not allowed**. IRS Pub. 527 states the rule as "used as a home and rented fewer than 15 days."

- Mortgage interest and property taxes remain deductible under the normal itemized-deduction rules — the exclusion does not affect them.

- At 15 or more rental days, the exclusion is gone: **all** rental income is reportable and the vacation-home expense-allocation rules of sec. 280A apply instead.

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