Article Date:
June 2020

Word Count:



Create Deductions: Use Your Vacation Home for Business Lodging

Here’s good news: the properly used business vacation home or condo does not suffer from



the vacation-home rules,


the passive-loss rules, or


the entertainment-facility rules.


In these days of COVID-19, you may have solid reasons to use your vacation home or condo for two purposes only:



personal pleasure, and


business lodging.


In this article, you learn how limiting use to the two purposes above creates good tax results with no tax complications.


How Business Use Escapes the Dreaded Vacation-Home Rules


Do you use your business vacation home or condo solely for business lodging?


If so, you escape the vacation-home rules and may deduct your business-lodging costs. The law is very clear on this. The vacation-home section of the tax law, Section 280A(f)(4), states that nothing in the vacation-home rules shall disallow any business deduction for business travel.1


Example 1. You use your beach home for overnight business lodging 37 times during the year. ... Log in to view full article.

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