Home Office & Augusta Rule Calculator

Module

🏠 Home Office Deduction

🏌️ Augusta Rule (§280A(g))

📊 Combined Summary

📌 Simplified method: $5/sq ft (max 300 sq ft = $1,500 cap). Regular method: actual home expenses × business-use pct. Rev. Proc. 2013-13.

Home Office Square Feet

Total Home Square Feet

Business Use % (override) Leave blank to auto-calculate from sq ft

Annual Rent or Mortgage Interest ($) If renter: full annual rent. If owner: mortgage interest only.

Annual Utilities ($)

Other Home Expenses ($) Insurance, repairs, depreciation (optional)

Gross Business Income ($) Regular method deduction is limited to gross income from business

Entity Type

📌 IRC §280A(g): If you rent your home for <15 days/year, rental income is tax-free and NOT reported. For S-corp owners: company pays rent to owner; owner excludes income; company deducts rent. Must be at a fair-market rental rate for the meeting/event purpose.

Days You Plan to Rent to Business Must be ≤ 14 to qualify for §280A(g) exclusion

Fair Market Daily Rental Rate ($) Comparable event venue rate in your area (document with 3 comps)

Business Tax Rate (for deduction value) (%) Your combined federal+state marginal rate for S-corp/business income

Entity Structure

Owner Marginal Income Tax Rate (%) Your personal federal+state marginal rate

Fill in both modules above, then click Calculate to see the combined summary.

Home Office (best method)

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Augusta Rule — Tax-Free Rental

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Combined Tax Benefit (est.)

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