The Augusta Rule: How a Small Business Owner Pays Herself $20,000 of Tax-Free Income for Renting Her Own Home to Her Company

Most small business owners have never heard of IRC §280A(g), and their tax bills are higher because of it. The provision, informally called the Augusta Rule, after the Augusta, Georgia, homeowners who have long rented their properties during the Masters Tournament, allows a homeowner to rent their primary residence to their own business for up … The Augusta Rule: How a Small Business Owner Pays Herself $20,000 of Tax-Free Income for Renting Her Own Home to Her Company