Personal enjoyment isn’t exclusive use.
That’s the problem with this “free apartment” strategy.
The creator claims half their $6.5K rent is a business deduction because they record content and meet clients at home. Then they Airbnb it when they travel.
Sounds clever—until the IRS shows up.
🏠Home office rules demand “exclusive use.”
If the same living room or kitchen is also used for personal activities, those deductions can be disallowed in an audit.
🛑 Airbnb adds another snag.
Use the property personally more than 14 days a year and you may lose key rental deductions or limit their use in a given year.
✅ The fix isn’t a loophole.
It’s proper planning. Create a real administrative home office. Track square footage. Keep records. Apply the law, court cases, and regs to your exact facts.
Because the IRS doesn’t care about clever edits — they care about compliance.
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