What Is Section 280A?
Section 280A of the Internal Revenue Code governs the federal tax rules for deducting expenses connected to a home that is used for business or rented out. It limits the "home office" deduction and the deductions a taxpayer can claim on a dwelling that is used partly as a residence and partly to produce income.
What § 280A Addresses
- Home office deduction — allowed only for space used regularly and exclusively for business (with limited exceptions)
- Dwelling used as a residence and rented — limits deductions when the owner also uses the home personally
- The well-known "14-day rule" — if a home is rented for fewer than 15 days a year, the rental income is generally tax-free and rental deductions are disallowed
Why It Matters in Florida
Section 280A is especially relevant in Florida's strong vacation-rental and second-home market. Owners who rent out a home or a portion of it — or who claim a home office — must navigate § 280A's exclusive-use and personal-use rules to determine what they can deduct. The rules are technical and depend on how many days the property is rented versus used personally, so owners should plan with a tax professional. Florida imposes no state income tax, so this is a federal matter.
Related Terms
- Title 26 U.S.C. — The Internal Revenue Code, home of § 280A
- 121 Exclusion — Another residence-related tax rule
- Property Management — Common for rented dwellings
Barnes Walker
Barnes Walker's attorneys advise Florida owners on real estate matters with attention to their federal tax consequences. Request a legal inquiry for assistance.
Federal Law Reference
26 U.S.C. § 280A
Limits deductions for the business use of a home and for dwellings used as a residence and rented, including the home-office exclusive-use requirement and the under-15-day rental rule.
Reviewed by the attorneys at Barnes Walker, Goethe, Shea & Robinson, PLLC