Augusta rule

The Augusta Rule allows homeowners to rent their home up to 14 days without having to report the income from that activity as income.  If you are not the owner, but the renter who uses the property as your residence, you may take advantage of the Augusta rule provided it is your primary residence, secondary home, or vacation home.  Note that you should also review your rental agreement with the landlord to determine if such arrangements are allowed.

Many business owners will take advantage of the Augusta rule by renting the home to their business for a company event.  They can deduct the expense on their business return and they do not have to report it as income on their personal return.

IRC 280A(g) does not specify ownership.  Here is an IRS link which you will find helpful:  https://www.irs.gov/taxtopics/tc415