Owner-operator truck drivers run a genuine transportation business, and the deduction list reflects it — fuel, maintenance, lodging, and a special meal allowance called per diem that most other self-employed workers don't have access to in the same form. Here's the full picture.

The per diem meal allowance

80%
of the per diem rate is deductible for transportation workers
Daily rate
set annually by the IRS for the transportation industry
No receipts
required if using the standard per diem rate

Rather than tracking every meal receipt individually, truck drivers subject to Department of Transportation "hours of service" rules can use a standard daily per diem rate set by the IRS for the transportation industry. Unlike the general 50% meal deduction limit that applies to most self-employed people, transportation workers subject to these rules can typically deduct 80% of the per diem rate — a meaningful difference over a year of overnight routes. The exact daily rate changes periodically, so confirm the current figure before calculating your total.

To use per diem, you need to be away from your tax home overnight (or long enough to require rest) for business purposes — a simple log of departure and return dates for each trip is usually sufficient documentation, no meal receipts required.

Fuel, maintenance, and truck expenses

  • Diesel fuel, DEF fluid, and related consumables.
  • Truck maintenance, repairs, tires, and inspections.
  • Truck washes, required by many carriers and shippers.
  • Insurance premiums on the truck and cargo.
  • Licensing, permits, and IFTA fuel tax filing costs.

The truck itself — if owned rather than leased — is typically depreciated over its useful life, though a large portion of the cost may be eligible for immediate expensing under Section 179 or bonus depreciation. See our Section 179 vs. bonus depreciation guide for how that election works for large vehicle purchases.

Logbook and equipment

ExpenseDeductible?
Electronic logging device (ELD) subscriptionYes
CB radio, GPS, and dash camYes
Cell phone plan (business-use percentage)Yes
Work gloves, safety vest, steel-toe bootsYes
Lodging when required to stop overnightYes, in addition to per diem meals

Association dues, training, and licensing

CDL renewal fees, required medical exams (DOT physicals), drug testing consortium fees, and membership in owner-operator associations are all deductible. Training for endorsements (hazmat, tanker, doubles/triples) also qualifies.

Related read: If you lease your truck to a carrier or run as an owner-operator classified as an independent contractor, confirm your worker status is correct before assuming these deductions apply — see our 1099 vs. W-2 guide if you're unsure whether you're truly self-employed.

Self-employment tax and quarterly payments

Owner-operator income is subject to self-employment tax, and because carriers generally don't withhold taxes from settlement checks, quarterly estimated payments are typically necessary to avoid an underpayment penalty. Our self-employment tax guide and quarterly estimated taxes guide walk through the calculation.

Recordkeeping specific to trucking

Keep fuel receipts organized by state (useful for IFTA reconciliation as well as taxes), maintenance records tied to specific dates and mileage, and a simple trip log noting departure/return dates to support your per diem claims. Our general recordkeeping guide covers retention periods that apply across all self-employed fields, including trucking.

Frequently asked questions

Can company drivers (not owner-operators) use the per diem deduction?

W-2 company drivers generally cannot deduct unreimbursed employee business expenses, including per diem, under current federal law — this deduction is primarily available to self-employed owner-operators. Some carriers offer a per diem pay structure instead, which works differently.

Do I need receipts if I use the standard per diem rate?

No individual meal receipts are required when using the standard per diem rate — a log documenting the dates and nature of each trip away from your tax home is generally sufficient.

Can I deduct my truck payment directly?

Loan principal payments themselves are not directly deductible, but the truck's depreciation (or lease payments, if leased) and the interest portion of a loan are deductible, which is a different calculation than simply writing off the monthly payment.

DISCLAIMER: This article is for general informational purposes and does not constitute CPA, financial planning, or professional legal tax consulting advice. Tax regulations are subject to regular updates — always cross-verify your final deductions with official IRS documentation or a licensed tax professional before filing.
TT

Tax Tools Editorial Team

We research current IRS guidance and translate it into plain-language, cross-linked guides for freelancers and self-employed filers. Have a correction or a topic request? Contact us.


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