Browse 12 Gruv blog articles tagged IRS Rules. Tax filings, invoicing rules, and treaty guidance for cross-border operators.
Start with the current baseline: in 2026, qualifying unreimbursed non-entertainment business meals are generally limited to **50%**, and the temporary full restaurant meal write-off applied only to **2021 and 2022**.
Start with the real working relationship, because that drives the classification outcome. If the day-to-day setup looks like a **common-law employee** relationship, calling the worker a contractor in the agreement does not by itself remove the underlying **worker misclassification** risk.
Start with compliance, not tax minimization. Set a salary you can defend as pay for officer services, not the lowest wage you can pair with distributions.
Set your tax-home classification before you touch FEIE or housing math. That call sets the boundary for everything that follows, because foreign days count only for periods when your work-base position is foreign. A perfect travel calendar cannot rescue a weak classification.
Yes, in some situations you can contribute to both a SEP IRA and a Solo 401(k) in the same year. The real question is whether that actually improves the outcome once you account for eligibility, contribution coordination, and extra admin. For many owner-only freelancers, one well-run one-participant 401(k) already gets them where they want to go without adding a second plan to manage.
Claim the deduction only when your facts and records can carry it. With the home office deduction for digital nomads, the real decision is usually a three-way call: claim it, do not claim it, or pause and get help because your file is not ready.
Classify your side activity by profit intent, not by platform labels or how casual the money feels. A hobby is pursued for enjoyment without intent to make a profit, while a business is run with profit intent. The Internal Revenue Service expects you to evaluate all relevant facts and circumstances, and no single factor decides the result.
An independent-contractor clause describes the intended arrangement; it does not decide legal status. Control over working methods matters, but the applicable test can also consider financial independence, permanence, the business relationship and the work’s place in the client’s business. Identify the worker’s location and the relevant tax and labor laws before drafting.
Start with one principle: choose the FEIE path you can prove, then keep every filing detail consistent with that choice. If you are weighing the Physical Presence Test for FEIE, treat it as a documentation job first and an optimization question second.
If your facts support a full, uninterrupted calendar year abroad, the residence route is often the cleaner way to claim the Foreign Earned Income Exclusion. For calendar-year filers, that means January 1 through December 31. If your year will not support that uninterrupted span, do not try to force it. Plan around the [Physical Presence Test](https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion-physical-presence-test) instead: 330 full days abroad within any 12-month period, with a foreign tax home during the period you claim.
**For deducting business travel expenses, use a repeatable compliance system so you only claim costs you can prove.**
**If you earn across borders, FEIE only works when your facts support a [foreign tax home](https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion-tax-home-in-foreign-country) and no U.S. abode for the period you claim on Form 2555.**
