The IRS allows business owners to rent their home to their businesses for up to 14 days per year and the business is able to take the deduction but it is not taxable income to the individual. You can utilize the FMV of the home based on nightly Air B & B or VRBO rates or an hourly rate. There is documentation required and 1099 reporting so please reach out so we can assist. If you utilize this deduction, you cannot also write off home office expense.