Industry Guides

Industry-Specific Tax Guide for Small Businesses

Updated 2025-10-28

A comprehensive guide to tax strategies for consultants, restaurants, real estate, e-commerce, and construction.

In This Guide

Tax Tips for Consultants and Freelancers

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  1. Tracking income & 1099s
  2. High‑impact deductions
  3. Estimated taxes & cash flow
  4. Retirement plans for solos
  5. Contract clauses to help taxes

Tracking income & 1099s

Use separate business accounts. Save all platform statements and 1099s; reconcile to invoices.

High‑impact deductions

  • Home office
  • Equipment & software
  • Professional education
  • Travel & client meals

Estimated taxes & cash flow

Set aside a percent of each payment for taxes; align quarterly deposits with your billing cycle.

Retirement plans for solos

Consider Solo 401(k) or SEP depending on income and admin preference.

Contract clauses

Late‑fee, expense reimbursement, and milestone billing terms can stabilize cash flow and taxes.

Restaurant and Food Business Tax Deductions

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  1. COGS & inventory
  2. Labor & tips
  3. Equipment & smallwares
  4. Potential credits
  5. Controls & records

COGS & inventory

Choose a consistent inventory method; track waste and comps to protect margins.

Labor & tips

Maintain tip reporting systems; review service‑charge treatment and payroll tax handling.

Equipment & smallwares

Capitalize significant equipment; expense smallwares when policy allows.

Potential credits

Explore hiring credits and energy‑efficiency incentives for equipment upgrades.

Controls & records

Daily sales summaries, void/comp logs, and POS reports support tax filings.

Real Estate Agent and Broker Tax Strategies

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  1. Income & broker splits
  2. Vehicle & travel
  3. Marketing & staging
  4. Entity & payroll
  5. Retirement & benefits

Income & broker splits

Reconcile commission statements; track referral fees and desk fees.

Vehicle & travel

Maintain detailed mileage logs and appointment books.

Marketing & staging

Deduct signage, photography, ads, and staging materials as ordinary and necessary.

Entity & payroll

Consider S‑Corp election when profits justify salary/distribution planning.

Retirement & benefits

Solo 401(k) or SEP can shelter variable income; plan around peak months.

E‑commerce and Dropshipping Tax Compliance

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  1. Sales & use tax
  2. Marketplace facilitators
  3. Inventory & nexus
  4. Returns & reconciliations
  5. International considerations

Sales & use tax

Track state thresholds; check product taxability (e.g., digital goods, clothing variations by state).

Marketplace facilitators

Platforms may collect/remit for you; retain platform reports to support filings.

Inventory & nexus

3PL or warehouse locations can create nexus; register before collecting tax.

Returns & reconciliations

Match marketplace statements to your GL; resolve under/over‑collections.

International considerations

VAT/GST obligations arise when selling abroad; consider localized tax tools.

Construction Business Tax Write‑Offs and Recordkeeping

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  1. Job‑costing & WIP
  2. Equipment & vehicles
  3. Retainage & billing
  4. Payroll & labor compliance
  5. Documentation

Job‑costing & WIP

Use cost codes and WIP schedules to align revenue and expenses per job.

Equipment & vehicles

Depreciate heavy equipment; track mixed‑use vehicle logs for allocations.

Retainage & billing

Account for retainage receivable; recognize revenue under your chosen method.

Payroll & labor compliance

Certified payroll and prevailing wage rules may apply on public jobs.

Documentation

Maintain contracts, change orders, lien releases, and insurance certificates.