IRC §280A(g) Compliance · by JAG CPA & Co.

Audit-Ready Augusta Rule
Documentation,
in Minutes.

CPA-designed packages for IRC §280A(g) implementation — rental agreement, FMV methodology, board resolution, meeting agendas & minutes, invoice, and complete audit support. Everything your business needs to implement the Augusta Rule properly.

View sample documentation →
CPA-designed templatesIRS-compliant methodologyInstant PDF deliveryAudit-ready documentation
Joe Gallegos, CPA, CVA – Founder, JAG CPA & Co.
About the Firm

Joe Gallegos, CPA, CVA

Joe Gallegos is a Certified Public Accountant (CPA) and Certified Valuation Analyst (CVA). His professional career in public accounting began in 2012 with one of the Big 4 international accounting firms.

Since 2012, Joe has focused on business tax planning, cash flow management, business valuations, and small business financial consulting.

Why we built Augusta Rule IQ: After years of watching business owners struggle with incomplete documentation, inflated rental rates, and audit exposure, Joe built this system to deliver CPA-quality compliance packages at scale.

Visit JAG CPA & Co. →
Sample Results

Real Augusta Rule Implementations

Documented Augusta Rule outcomes prepared through Augusta Rule IQ. Client identities removed for privacy.

View all result samples →

Construction Co.

$16,800

Augusta Rule value

14 meeting days · FMV documented

Logistics Business

$16,128

Augusta Rule value

14 meeting days · FMV documented

Real Estate Co.

$14,784

Augusta Rule value

14 meeting days · FMV documented

Mortgage Business

$13,440

Augusta Rule value

14 meeting days · FMV documented

9

Case samples

$50,400

Maximum

$16,448

Average

$7,488

Minimum

01

Minutes, Not Hours

Fill out one intake form and receive your complete audit-ready documentation package, automatically generated.

02

IRS-Compliant Methodology

Every document follows IRC §280A(g) requirements with proper FMV methodology, consistent with Tax Court guidance.

03

Complete Documentation

Rental agreement, board resolution, meeting agendas, minutes, invoice, and FMV memo — everything for Section 280A(g).

The Strategy

What is the Augusta Rule Tax Strategy?

The Augusta Rule (IRC §280A(g)) allows homeowners to rent their personal residence to their business for up to 14 days per year without reporting the rental income on their personal return.

The key mechanics:

  • 14-day limit per calendar year — the Augusta Rule limit
  • No dollar cap on the daily rate, as long as it's at fair market value
  • All rental income is tax-free to the homeowner
  • The business deducts the full rental payment as an ordinary business expense

Example

14 days × $500/day FMV = $7,000 rental income

Homeowner: $7,000 tax-free

Business: $7,000 deduction

Tax savings: ~$2,100–$2,800

Most audit failures stem from exceeding the 14-day limit or lacking proper FMV support. Learn more in our audit risk guide.

Savings Estimate

Augusta Rule ROI Calculator

Adjust the meeting days to estimate your potential tax benefit.

14
1 day14 days (max under §280A(g))

Rental Income

14 days × $1,175/day

$16,450

Tax Savings on Rental

At 30% effective rate

$4,935

Net Package Cost

$497 − $149 deduction

$348

Rental Tax Savings

$4,935

Net Package Cost

$348

=

Net Benefit

$4,587.1

Return on Investment

1,319%

Estimated net tax benefit of $4,587.1

$16,448

Average documented

$50,400

Maximum documented

$7,488

Minimum documented

See Augusta Rule result samples →

Disclaimer: This calculator provides estimates for educational purposes based on average Augusta Rule sample implementations. Actual results depend on property characteristics, fair market rental value, tax rate, and proper documentation.

What You Receive

Your Augusta Rule Compliance Package

Every document required for IRC §280A(g) compliance, designed for audit defense. See the full documentation checklist.

Rental Agreement between you and your business
Board / Manager Resolution authorizing the rental
Per-day Meeting Agendas with business purpose
Meeting Minutes & Sign-in Sheets for each session
Invoice for payment from business to homeowner
FMV Methodology Memo with market comps & sources
Complete PDF bundle ready for your tax records
Implementation instructions for full compliance
How It Works

Four Steps to Full Compliance

For detailed guidance, see our implementation guide.

1

Pay

Secure one-time payment via Stripe ($497)

2

Fill Intake

Provide property, business, and meeting details

3

Auto-Generate

FMV computed + all documents created instantly

4

Receive Package

Email with all PDFs + implementation guide

Get Started

Your compliance package, delivered in minutes.

Complete IRC §280A(g) documentation — rental agreement, FMV memo, meeting records, board resolution, and more. One flat fee. Instant delivery.

One-time payment · Instant delivery · Money-back guarantee · CPA-designed

© 2026 JAG CPA & Co. All rights reserved. Prepared using CPA-designed methodology consistent with IRS §280A(g) documentation standards. Circular 230 Notice: This material is not intended or written to be used for the purpose of avoiding penalties under the Internal Revenue Code.

Augusta Rule IQby JAG CPA & Co.

Professional-grade IRC §280A(g) documentation designed by a licensed CPA firm. Audit-ready packages with fair market valuation support.

Visit JAG CPA & Co. →

© 2026 JAG CPA & Co. All rights reserved.

Prepared using CPA-designed methodology consistent with IRS §280A(g) documentation standards. Circular 230 Notice: This material is not intended or written to be used for the purpose of avoiding penalties under the Internal Revenue Code.