Two words decide whether every dollar you spend is deductible. This is the full map — 227 deductions, each one rated for how well it survives an audit.
There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.26 U.S.C. § 162(a)
Every entry carries a stamp. GREEN survives an audit cold. AMBER is legal but earns its keep only with documentation. RED is where owners get hurt — some are outright not deductible, some are traps that look legitimate.
The other 202 include the accountable plan mechanics, the health insurance trap that costs S-corp owners thousands, the Augusta Rule documentation standard, and every Red-rated item worth knowing about before you claim it.
See access optionsA list tells you what exists. These decide what you actually do, and build the paper trail that makes it stick.
The 60/40 rule is a myth the IRS has never endorsed. This uses the cost approach — value each function you perform at market rate, then total it. That's a defense.
2026 is a split-rate year. Trips through June 30 compute at 72.5¢; July 1 forward at 76¢. This applies the right rate automatically — most logs won't.
An S-corp owner cannot deduct a home office on Form 1120-S. The corporation reimburses you instead — deductible to it, tax-free to you. This computes the monthly figure.
The IRS scores returns by how far they deviate from peers in your industry. These are the patterns that move that needle for a small S-corp.
Deadlines that cannot be fixed in April. Ordered by how badly it hurts to miss them.
Federal rules are identical everywhere. What your S-corp actually costs is not.
One correctly built accountable plan usually returns more than the price of lifetime access in the first quarter. That is the whole argument.
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25 of 227 deductions. Full detail, full risk ratings, full substantiation notes. No card, no email.
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All 227 deductions. Audit Risk Scorer. Year-End Checklist. State modules for MN, CA, TX, FL.
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Everything above, plus the Reasonable Compensation Calculator, the full Substantiation Vault, CSV export, and every future update. No renewal, ever.
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The people who need this book are small business owners. That is also exactly who needs the three things below. Every one of them is deductible to the business that uses it, and every one of them pays you when someone else signs up through you.
Every owner reading a book about audit risk is one question away from wanting a lawyer on retainer. Contract review, collections letters, and IRS audit support — the exact adjacent need.
LegalShieldA second venture is a second set of deductions, a second retirement plan, and a second income stream. Salons and restaurants buy the machines for the business, which makes it a business asset.
See the demoPurchase: enagic.com — ID #5128664
Business credit is what turns a Section 179 opportunity into an actual purchase. Owners who can't finance equipment can't use half this book.
EZPZ Credit FixWhat you just received has a real dollar value. A CPA charges $300 an hour to explain the accountable plan. If this brought you value, honor that feeling.
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