SHORT-TERM RENTAL AGREEMENT
IRC § 280A(g) — Fourteen-Day Home Rental Exemption
PARTIES
| Landlord (Property Owner): | [YOUR FULL LEGAL NAME] |
| Landlord Address: | [YOUR HOME ADDRESS] |
| Tenant (Business): | [BUSINESS LEGAL NAME] |
| Business EIN / Entity Type: | [EIN] / [e.g., S-Corp, LLC, Sole Proprietor] |
| Business Address: | [BUSINESS ADDRESS] |
RENTAL PROPERTY
| Property Address: | [FULL PROPERTY ADDRESS] |
| Description: | [e.g., Primary residence, single-family home, approx. [SQ FT] sq ft, including [ROOM(S) USED, e.g., living room, dining room, and backyard]] |
RENTAL TERMS
| Rental Date(s): | [DATE(S) — list each individual rental day, e.g., January 15, 2026; March 8, 2026] |
| Total Days This Agreement: | [NUMBER] days |
| Cumulative Days Rented This Calendar Year: | [NUMBER] days (must not exceed 14 days total for the calendar year to qualify under IRC § 280A(g)) |
| Purpose of Use: | [SPECIFIC BUSINESS PURPOSE — e.g., "Annual business planning retreat," "Board of directors meeting," "Client appreciation event," "Employee training session"] |
| Daily Rental Rate: | $[AMOUNT] per day |
| Total Rental Amount: | $[TOTAL AMOUNT] |
| Payment Due: | [DATE] |
| Payment Method: | [e.g., Business check / ACH transfer from business account to landlord's personal account] |
FAIR MARKET RENTAL RATE BASIS
The daily rate of $[AMOUNT] reflects the fair market rental value for a comparable space in the [CITY/AREA] area, based on the following comparable venues researched on [DATE OF RESEARCH]:
| Comparable Venue | Type / Size | Rate |
|---|---|---|
| [VENUE NAME, e.g., Hotel XYZ — Conference Room] | [e.g., 1,200 sq ft meeting room] | $[RATE]/day |
| [VENUE NAME, e.g., Airbnb listing at [URL/ADDRESS]] | [e.g., 3-bedroom home, event use] | $[RATE]/day |
| [VENUE NAME] | [Description] | $[RATE]/day |
TERMS AND CONDITIONS
- Tenant shall use the Property solely for the legitimate business purpose stated above.
- Tenant shall not sublease the Property or permit any use beyond the stated purpose.
- Tenant shall leave the Property in substantially the same condition as received.
- Landlord represents that they are the lawful owner of the Property and have full right to rent it.
- This Agreement, together with any meeting agendas and minutes from the rental day(s), constitutes the complete record of this rental arrangement.
- Landlord acknowledges that pursuant to IRC § 280A(g), rental income from a personal residence rented for 14 days or fewer in a calendar year is excluded from the landlord's gross income. Landlord will not report this income on Schedule E or any other schedule.
- Tenant will treat the rental payment as an ordinary and necessary business expense deductible under IRC § 162(a), subject to any applicable limitations.
SIGNATURES
[YOUR PRINTED NAME] — Landlord
Date: ___________________
[NAME], [TITLE] — on behalf of [BUSINESS NAME]
Date: ___________________