SCorpDesk / 2026 S-Corp & QBI Guides / 2026 Augusta Rule (IRC § 280A(g)) vs. Accountable Plan Home Office Calculator
2026 Augusta Rule (IRC § 280A(g)) vs. Accountable Plan Home Office Calculator
Can you combine the 14-day Augusta Rule (IRC 280A(g)) with an S-Corp Accountable Plan?
Yes, provided you document fair-market comparable venue quotes and hold bona fide board or strategy meetings at your residence for 14 days or fewer per year under IRC Section 280A(g), though many CPAs prefer the monthly IRC Section 62(c) Accountable Plan home office reimbursement because it requires zero fair-market hotel comparables.
Yes, provided you document fair-market comparable venue quotes and hold bona fide board or strategy meetings at your residence for 14 days or fewer per year under IRC Section 280A(g), though many CPAs prefer the monthly IRC Section 62(c) Accountable Plan home office reimbursement because it requires zero fair-market hotel comparables.
Open Interactive IRC § 62(c) Accountable Plan & Home Office Generator
Frequently Asked Questions
Can you combine the 14-day Augusta Rule (IRC 280A(g)) with an S-Corp Accountable Plan?
Yes, provided you document fair-market comparable venue quotes and hold bona fide board or strategy meetings at your residence for 14 days or fewer per year under IRC Section 280A(g), though many CPAs prefer the monthly IRC Section 62(c) Accountable Plan home office reimbursement because it requires zero fair-market hotel comparables.