The IRS sets a special meal and incidental expense rate for people in the transportation industry who travel away from home overnight. Self-employed owner-operators can use it instead of tracking actual meal costs.
How it works
- Count the full days away from your tax home overnight.
- The first and last days of a trip count at 75% of the daily rate.
- Transportation workers can deduct 80% of the per diem amount, rather than the usual 50% for meals.
Check the current rate
The daily rate is updated by the IRS each year, usually effective October 1. Use the rate for the period you traveled, and confirm it with your tax preparer.
Keep the proof
Your ELD logs, fuel receipts and trip records show the days away. Keep them with your tax records.
Company drivers
Rules for employee drivers are different and depend on the employer's plan. Ask your tax preparer.
Our per diem estimator totals the days and the deduction.
General information, not tax advice. Confirm the current rate and your eligibility with a tax professional.
This article is general information, not legal, tax or regulatory advice. Rules change; confirm current requirements with the responsible agency or a licensed professional.
