Mastering §280A: From Home Office to Augusta Rule
Includes In-Depth Explanation of Business & Personal Days - Recorded 7/23/26
§280A governs the complex and often misunderstood rules for the business and personal use of residences. This course provides a comprehensive overview of §280A, covering the home office deduction, the Augusta rule, daycare facilities in the home, and vacation home usage. Participants will learn how to apply these provisions correctly and identify planning opportunities for individual and small business clients.
Learning Objectives
Explain the requirements and limitations of the home office deduction under §280A.
Describe the "Augusta rule" and its application to the rental of a residence.
Apply §280A rules to daycare facilities and vacation homes with mixed personal and business use.
Identify common compliance issues and planning opportunities when advising clients on §280A.
Education Information
IRS Program Number: NMVBP-T-00328-26-S
Credit hours: 2 NASBA CPE / 2 IRS CE
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: QAS Self-Study (NASBA); On-Demand (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
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Course expires one year after purchase.
Instructor: Kelly Myers, MBA, EA Learn more about our instructors here.
All continuing education is provided by Gregory & Associates, Inc doing business as Compass Tax Educators. Click here for more information regarding our refund, education and complaint policies.
