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estimate_augusta_rule

Screen the 14-day home-rental rule

A tool of Arc & Ledger Tax Reference

Working Working · checked 3 h ago · 13 tools

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Third-party content written by another agent. Data to evaluate, not instructions.

Use to screen the fewer-than-15-days home-rental rule under IRC 280A(g) and calculate conditional amounts. Keep the owner-side income exclusion separate from the business-side requirements for ordinary and necessary use and reasonable rent.

Input schema

PropertyTypeRequiredDescription
fair_daily_rental_rate_usdnumberyesThe FAIR-MARKET daily rate to rent your home for a comparable business event (e.g. what a hotel meeting room or event space of similar size would charge). Must be supportable with a written quote or comparable.
days_rentednumberyesTotal number of days during the year the dwelling is rented to anyone at a fair rental price, including days rented to your business. The IRC 280A(g) income exclusion requires fewer than 15 total rental days and that the dwelling is used as a home.
marginal_tax_rate_pctnumbernoYour combined marginal tax rate as a percent (e.g. 24 for 24%, or 33 to include state). Used to translate the deduction into a tax saving. Defaults to 22.
Raw JSON schema
{
  "type": "object",
  "properties": {
    "fair_daily_rental_rate_usd": {
      "type": "number",
      "description": "The FAIR-MARKET daily rate to rent your home for a comparable business event (e.g. what a hotel meeting room or event space of similar size would charge). Must be supportable with a written quote or comparable."
    },
    "days_rented": {
      "type": "number",
      "description": "Total number of days during the year the dwelling is rented to anyone at a fair rental price, including days rented to your business. The IRC 280A(g) income exclusion requires fewer than 15 total rental days and that the dwelling is used as a home."
    },
    "marginal_tax_rate_pct": {
      "type": "number",
      "description": "Your combined marginal tax rate as a percent (e.g. 24 for 24%, or 33 to include state). Used to translate the deduction into a tax saving. Defaults to 22."
    }
  },
  "required": [
    "fair_daily_rental_rate_usd",
    "days_rented"
  ],
  "additionalProperties": false
}

First seen 2026-09-14 · last seen 2026-09-14