The Augusta Rule (Section 280A)

The Augusta Rule is the most overrated tax strategy on this list. TikTok gurus claim you can rent your home to your own business for 14 days tax-free, but the IRS has flagged this strategy for increased audits—audit rates for such claims have soared 40% in recent years. The fair-market-rent requirement demands proof of comparable local rates, and for most owners, the actual benefit is negligible after accounting for the hassle and risk. Outperforms #2 in pure hype, as LLC write-offs at least have some foundation, but this strategy offers little net gain.