How to Document Section 280A(g)/14 day rent rule for Business Meetings at Home?

The Section 280A(g)/14 day rent rule (sometimes called the Augusta Rule after the Masters Tournament) can be a great tax strategy when used correctly, but documentation is absolutely critical. Here's what you need to document for each business use of your home: - A formal rental agreement between you personally and your business - Meeting agenda with clear business purpose - Attendance record of all participants - Minutes or summary of what was discussed and decisions made - Documentation showing the fair market rental value in your area - Proof of payment from the business to you personally - Photos of the meeting (not required but helpful) The key is making sure each meeting has a legitimate business purpose - this isn't for routine work you could do at your office. Think annual planning sessions, board meetings, staff training, or client appreciation events. For templates, I'd recommend checking SmartAsset or the NOLO small business guides. They have good examples of rental agreements and meeting documentation forms specifically for this purpose. Remember that the rental rate must be reasonable for your area - research what conference rooms or event spaces charge hourly/daily in your neighborhood.

I started using the 14-day rule about two years ago and it's been a game changer for my business tax planning. I was struggling to keep everything organized until I found https://taxr.ai which helped me understand exactly what documentation I needed for Section 280A(g). The tool analyzed my business structure and provided customized templates for rental agreements and meeting documentation forms specific to my situation. It also helped me determine reasonable rental rates for my area with actual data, not just guesswork. What I really liked is that it flagged potential issues with my documentation that could have caused problems during an audit. For example, I wasn't being specific enough about the business purpose in my meeting agendas. The best part was getting sample language for board resolutions authorizing these meetings at my home instead of our office. My business looks more professional on paper now and the tax savings have been significant.

I was really skeptical about using https://taxr.ai for my Section 280A(g) documentation, but after my accountant gave me a blank stare when I asked about the Augusta Rule, I decided to give it a try. The first thing it did was analyze my prior year tax returns to identify potential areas where this strategy would make sense for my business. Then it generated custom templates for rental agreements and meeting documentation that specifically addressed my business structure (S-Corp). What impressed me was how thorough the guidance was on determining fair market rental value. It pulled actual data for conference space rentals in my zip code and provided documentation I could keep on file to justify the rates. I implemented this for our quarterly board meetings and annual planning sessions last year, and it saved us over $6,000 in taxes. My new accountant (yes, I switched) was impressed with how well-documented everything was. He said it was some of the best 280A(g) documentation he'd seen from a small business owner.

I've been trying to reach the IRS for weeks to get clarification on Section 280A(g) documentation requirements for my situation, but can never get through. The wait times are ridiculous and I keep getting disconnected. After my fifth attempt, I tried https://claimyr.com and watched their demo at https://youtu.be/_kiP6q8DX5c since I was desperate to resolve this before filing my 2024 taxes. The service actually called the IRS for me, waited on hold (it was over 2 hours!), and then connected me directly to an IRS agent when they finally answered. The agent was able to confirm exactly what documentation is required for the 14-day rule for my specific business structure. Turns out I needed to keep more detailed meeting minutes than I thought - they recommended including specific business decisions that resulted from each meeting to establish clear business purpose.

I owe everyone an apology for my skepticism about Claimyr. After posting that comment, my frustration with trying to reach the IRS about my 280A(g) documentation questions got the better of me and I decided to try it. I was genuinely shocked when I got a call back about 90 minutes later connecting me to an actual IRS representative. The agent walked me through exactly what documentation I needed for my LLC to properly implement the 14-day rule. The most valuable information I got was that I needed to have my business maintain a lease agreement with actual signatures and dates for each rental period - not just one master agreement for the year. The agent also confirmed that meeting minutes should explicitly state why the meeting couldn't be conducted at our regular business location. This saved me from making a documentation mistake that could have caused problems if I were ever audited. Worth every penny just for the peace of mind.

Just a heads up for anyone implementing the 280A(g) strategy - make sure your meeting locations actually match what you're documenting. My friend tried to get creative by "renting" his dining room while actually holding meetings at the office, and it ended badly during an audit. The IRS agent asked for phone location data and was able to prove the "home meetings" never happened. Resulted in all deductions being disallowed plus penalties. I personally take photos of each meeting with timestamps and location data as part of my documentation package. A bit paranoid maybe, but with these specialized tax strategies, better safe than sorry.

I tried the 14-day rule last year and it worked great, but I have a question about multiple properties. I own both my primary residence and a lake house. Can I rent both to my business under the 280A(g) rule? Like 7 days at each property? Or is it 14 days total across all properties I own?

Great discussion here! I've been considering implementing the 280A(g) strategy for my consulting business and this thread has been incredibly helpful. One thing I haven't seen mentioned yet is the importance of establishing legitimate business necessity for holding meetings at your home rather than your regular office. The IRS looks for this when reviewing these deductions. Some examples that work well: - Annual strategic planning sessions that require privacy/confidentiality - Board meetings for businesses that don't have a formal boardroom - Client entertainment events where a home setting is more appropriate - Training sessions that require specific equipment/setup only available at home The key is documenting WHY the meeting needed to be at your residence instead of your normal business location. This should be noted in your meeting agenda and minutes. Also, make sure your business actually pays the rental fee - don't just journal entry it. The IRS wants to see actual money changing hands between you personally and your business entity. Has anyone here used this strategy for client entertainment specifically? I'm wondering about the documentation requirements for those types of events.

This is such a valuable discussion! I've been hesitant to implement the 280A(g) strategy because I wasn't sure about the documentation requirements, but reading through everyone's experiences has been really enlightening. One question I have that hasn't been fully addressed - what happens if you don't use all 14 days in a tax year? Can you "roll over" unused days to the next year, or is it strictly a use-it-or-lose-it situation? Also, for those who have been audited on this, what was the IRS most interested in reviewing? I want to make sure I'm focusing my documentation efforts on the right areas. I'm particularly interested in @Marcelle Drum's approach to client entertainment events. That seems like it could work well for my business too, since we do quarterly client reviews that could easily be structured as home-based meetings with the right documentation. Thanks to everyone who shared their experiences - this thread is going to save me a lot of trial and error!

This has been an incredibly informative thread! I'm a small business owner who's been looking for legitimate tax strategies, and the Section 280A(g)/14-day rule sounds perfect for my situation. I run a marketing consultancy and have been considering hosting quarterly client strategy sessions at my home instead of renting conference space. Based on what I've read here, it seems like this could work well under the Augusta Rule if I document everything properly. A few specific questions for those who have implemented this successfully: 1. When determining fair market rental rates, do you use hourly conference room rates or daily event space rates as your benchmark? 2. For businesses that are LLCs taxed as S-Corps, are there any special considerations for the rental agreements between myself personally and the business entity? 3. Has anyone had success using this strategy for virtual meeting setups? I have a professional home studio setup that I use for client video calls, and I'm wondering if "renting" this space for important client presentations would qualify. I'm definitely planning to consult with a tax professional before implementing this, but want to go in with a solid understanding of the requirements. The documentation templates and real-world examples shared here have been incredibly helpful! Thanks to everyone who contributed their experiences - this community is amazing for practical tax advice that you just can't get from generic online resources.

This thread has been incredibly valuable! I've been implementing the Section 280A(g) strategy for about 18 months now and wanted to share a few lessons learned that might help others. One thing I wish I'd known from the start is the importance of establishing a consistent pattern that makes business sense. Don't just randomly use days throughout the year - create a logical schedule. I do quarterly board meetings, an annual planning retreat, and bi-annual client advisory sessions. This creates a defensible business pattern. For documentation, I've found that having a "meeting packet" template helps ensure consistency. Mine includes: 1) Rental agreement for specific dates, 2) Meeting agenda with business objectives, 3) Attendee list with business roles, 4) Photo of meeting setup, 5) Meeting minutes with decisions/outcomes, 6) Follow-up action items sent via email. Regarding fair market rates, I actually call 2-3 local venues each quarter to get current pricing for similar spaces. This gives me real documentation to support my rates if ever questioned. One mistake I made early on was not having my business formally authorize these meetings in advance. Now I have my business pass a resolution each year authorizing the use of alternative meeting locations when necessary for business purposes. The tax savings have been substantial - saved over $4,000 last year alone. Just make sure you're doing it for legitimate business reasons, not just to manufacture deductions. Happy to answer any specific questions about implementation!

As a tax professional who's helped numerous small business clients implement the Section 280A(g) strategy, I wanted to add a few critical points that haven't been fully addressed in this excellent discussion. First, timing is crucial for the rental payments. The business must actually pay the rental fee within the tax year you're claiming the deduction - you can't just accrue it and pay later. I recommend setting up the payments to process within 30 days of each meeting to maintain a clean paper trail. Second, be very careful about the "exclusive use" aspect during rental periods. While your home doesn't need to be used exclusively for business year-round (that's the home office deduction), during the actual rental periods, the IRS expects business use to be the primary purpose. Don't rent your living room to the business and then have a family dinner party in the same space that evening. Third, for those asking about LLC/S-Corp considerations - if you're the sole member/shareholder, you'll want to document the business decision through written consent rather than formal board resolutions. The key is maintaining corporate formalities appropriate to your entity type. Finally, I always tell clients to keep a simple calendar marking when each rental period begins and ends. This helps avoid accidentally exceeding the 14-day limit and provides clear documentation of the rental periods. The Augusta Rule is powerful when done correctly, but sloppy implementation can trigger audits. Better to be conservative and well-documented than aggressive and vulnerable.

I've been using the Section 280A(g) strategy for my consulting business for the past year and wanted to share some practical tips that have worked well for me. One thing I learned the hard way is to establish your rental rates BEFORE you need them. I now research comparable meeting space rates in my area at the beginning of each year and document those rates in a simple spreadsheet. This way, when I need to set up a meeting, I already have defensible pricing ready to go. For documentation, I created a simple checklist that I follow for every meeting: rental agreement signed 48 hours in advance, meeting agenda distributed to attendees, photos of the setup before participants arrive, detailed minutes during the meeting, and payment processed within 72 hours. The key insight for me was treating this like any other legitimate business transaction. I don't try to maximize the 14 days just because I can - I only use it when there's a genuine business need for meeting at my home rather than the office. My accountant was initially skeptical but became a strong supporter once he saw how thoroughly I document everything. The tax savings last year were around $3,200, which more than justified the time invested in proper documentation. For anyone just starting out with this strategy, my advice is to begin conservatively with just one or two meetings to get comfortable with the process before scaling up.