Free meals to employees on business premises — deductible to employer, tax-free to worker.
IRC §119 excludes from employee income meals furnished on the employer's business premises for the employer's convenience (shift meals, on-call staff, security, deadline crunches). TCJA phased the employer's deduction to 50% through 2025 and 0% thereafter — but the EMPLOYEE exclusion is permanent. Restaurants, hotels, hospitals, tech campuses, and remote sites use it heavily. Document the business reason (short lunch break, no nearby options, on-call requirement).
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Deduct half of client, prospect, and travel meals — bulletproof with the right log.
Break-room coffee, snacks, and water — 100% deductible, not 50%.
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.