Self Rental

If you have a business and also own your own office, then you pay rent to yourself. Generally you never want to put property that may appreciate in value in a corporation because you would pay double tax upon the sale of the property so that is why it is a good strategy to rent to yourself. What rent to charge though becomes the question. I think the best outcome is a break even because net rent income is considered non passive income but a net loss is passive. The IRS is playing heads I win, tails you lose. Passive losses are only deductible against passive income. Passive rental losses are suspended until you sell the property.