Restaurant owners recover employer FICA paid on employee tips as a dollar-for-dollar tax credit.
IRC §45B gives food/beverage establishments a general business tax credit equal to the employer's 7.65% FICA on employee tips ABOVE the amount needed to bring wages up to $5.15/hr. Most tipped restaurant workers earn $2.13–$3/hr base + tips — nearly ALL FICA on tips qualifies. Averages $500–$1,500 per tipped employee per year in dollar-for-dollar federal tax credit. Filed on Form 8846.
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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%.
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.
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.