Explainer videos

Short explainers, under a minute each

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Each one is narrated, with on-screen captions and a full transcript. The narration reads the captions word for word. Every figure shown comes from the guides and their IRS and GSA sources. Videos load only when you press play.

Watch: What's a tax home?

Narrated explainer · 48 seconds · spoken narration with on-screen captions

Transcript
  1. Travel stipends and travel deductions depend on having a tax home.
  2. It's generally your regular place of business. With none, it's where you regularly live. With neither, you're itinerant.
  3. Factor 1: work in your home area and lodge there. Factor 2: duplicated living costs. Factor 3: you haven't abandoned the home area.
  4. All 3 factors: a tax home. 2: facts and circumstances. 1 or none: itinerant, and stipends are taxable wages.
  5. Keep paying for your main home while you're away, work and sleep there between contracts, and log every visit home.
  6. Research, not tax advice. Confirm with a CPA or EA before filing.

Watch: Per diem vs. taxable stipends

Narrated explainer · 59 seconds · spoken narration with on-screen captions

Transcript
  1. When does a travel stipend stay tax-free? It depends on three things.
  2. An accountable plan, a temporary assignment away from your tax home, and an amount at or below the federal rate.
  3. Standard CONUS rate: FY2026 $110 lodging and $68 M&IE. FY2027, from Oct 1, 2026: $113 and $68. Many cities are higher.
  4. Per diem above the federal rate is taxable wages. A nonaccountable plan means the whole amount is wages.
  5. If your total pay would be the same whether or not you travel, the per diem is wages. Ask how a local assignment changes your pay.
  6. Research, not tax advice. Confirm with a CPA or EA before filing.

Watch: W-2 vs. 1099: what changes

Narrated explainer · 57 seconds · spoken narration with on-screen captions

Transcript
  1. A W-2 job and a 1099 job at the same hourly rate are taxed differently.
  2. W-2 mileage, scrubs, license renewals, and CEUs aren't deductible. Ask for reimbursement under an accountable plan instead.
  3. 1099 work opens Schedule C deductions, the 20% QBI deduction, and a SEP-IRA or Solo 401(k).
  4. But it adds self-employment tax: 15.3% on 92.35% of net profit, about 14.13% of profit.
  5. Example with made-up numbers: at the same $55 an hour, the 1099 offer took home about $925 less.
  6. Research, not tax advice. Confirm with a CPA or EA before filing.

Watch: Mileage records that hold up

Narrated explainer · 44 seconds · spoken narration with on-screen captions

Transcript
  1. What to log for business miles, and which rate applies.
  2. 1099 business miles count. W-2 miles don't. Commuting from home to a regular workplace never does.
  3. Record date, destination, purpose, and miles. A weekly log counts as timely. 2026 rates: 72.5 cents, then 76 cents from July 1.
  4. You can't deduct estimates. Keep receipts for lodging and anything $75 or more, generally for 3 years from filing.
  5. Research, not tax advice. Confirm with a CPA or EA before filing.

Watch: Estimated tax payments, made simple

Narrated explainer · 56 seconds · spoken narration with on-screen captions

Transcript
  1. Have 1099 side income? Here's how to avoid the underpayment penalty.
  2. 2026 due dates: April 15, June 15, September 15, 2026, and January 15, 2027.
  3. Safe harbor: the smaller of 90% of this year's tax or 100% of last year's (110% if last year's AGI was over $150,000). Generally no penalty if you'll owe less than $1,000 after withholding. (Pub 505 (2026))
  4. The easiest fix for W-2 plus 1099: raise W-2 withholding. It counts as paid evenly through the year.
  5. Research, not tax advice. Confirm with a CPA or EA before filing.

Research, not tax advice. Confirm with a CPA or EA before filing.