Deduct half of client, prospect, and travel meals — bulletproof with the right log.
IRC §274(n) allows 50% deduction of ordinary/necessary business meals with clients, prospects, employees, or during business travel — provided (1) taxpayer or employee is present, (2) not lavish, (3) contemporaneous log records who/what/where/why. TCJA killed entertainment but PRESERVED meals. Common miss: no log = no deduction on audit. Use an app (Expensify, Ramp, MMC Receipt) to auto-attach receipt + attendee + purpose.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
Break-room coffee, snacks, and water — 100% deductible, not 50%.
Free meals to employees on business premises — deductible to employer, tax-free to worker.
Use federal per diem rates for travel meals — deduct without receipts.
Restaurant owners recover employer FICA paid on employee tips as a dollar-for-dollar tax credit.
10-year SBA 7(a) or 25-year 504 to buy, build, or refi a restaurant — 10% down.
USDA guarantees loans up to $25M for food businesses in towns <50K population.
Run 3–8 delivery-only brands from one kitchen; each new brand adds revenue at ~zero incremental fixed cost.
Finance $50K–$500K in kitchen equipment with no personal guarantee for established operators.