Freelancer with S-corp deducts home office via accountable plan + rents home to S-corp 14 days/yr for meetings — double dip.
Freelancer with an S-corp (~$80K+ profit trigger) uses two stacked techniques: (1) Home office via accountable-plan reimbursement — S-corp reimburses % of home costs monthly (deductible to S-corp, tax-free to owner), avoiding the pre-2026 personal home-office deduction gap, (2) Augusta Rule §280A(g) — S-corp rents the OWNER'S home 14 days/yr at market rate for board meetings/planning retreats, tax-free income up to $2K–$5K/day in high-cost cities. Combined annual benefit: $10K–$40K tax-advantaged.
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.
Full-time gig drivers set up Solo 401(k) — defer $23K + 25% profit-share, potentially $50K+/yr into retirement tax-deferred.
Rideshare/delivery drivers compare 67¢/mi standard vs actual (gas+depreciation+insurance) — pick larger each year.
1099/Schedule C gig income qualifies for 20% Qualified Business Income deduction below the SSTB phase-out.
New gig workers with early-year losses defend deductibility by satisfying §183 profit-motive factors — 9-factor test.