Break-room coffee, snacks, and water — 100% deductible, not 50%.
Under Treas Reg §1.132-6(e)(1), snacks, coffee, bottled water, fruit, and similar break-room provisions qualify as de minimis fringe benefits — 100% deductible to the employer AND tax-free to employees (not subject to the §274(n) 50% haircut). Distinct from meals. Set up a monthly Amazon Subscribe & Save or Costco Business run and expense it as 'office supplies — de minimis fringe.'
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.
Deduct half of client, prospect, and travel meals — bulletproof with the right log.
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.