Trucking Terms Guide

Tool

Trucker per diem deduction estimator

Estimate the per diem meal and incidental expense (M&IE) deduction available to transportation workers — and the estimated tax savings — based on days away from your tax home.

This tool provides general estimates for planning purposes only. Tax rules change; the deductible percentage, eligible day count, and qualification rules for per diem depend on your specific situation. Consult a tax professional familiar with trucking before filing.

Days away from home
days
days
Per diem rate
$

IRS standard M&IE rate for transportation workers (DOT hours of service rules apply): $80/day for most locations in the contiguous US (2024 IRS guidance). Check IRS Publication 463 for the current rate and international travel rates before filing.

Tax estimate
%

Combined federal income tax + self-employment tax rate. A common planning rate for owner-operators earning $50k–$100k net is 25–30%. Use your actual marginal rate for a more accurate estimate.

How trucker per diem works

Transportation workers subject to DOT hours of service rules — including owner-operators and company drivers — can deduct meal and incidental expenses (M&IE) for days they are away from home overnight for work. This deduction is taken on Schedule C (owner-operators) or as an itemized miscellaneous deduction (company drivers, subject to limitations).

The deductible percentage

The IRS limits the M&IE deduction to 80% of the eligible daily rate for transportation workers subject to DOT HOS rules. This is more favorable than the standard 50% limitation that applies to most business meal expenses. The 80% rate applies because DOT hours-of-service regulations restrict rest opportunities, which the IRS recognizes by allowing a higher deduction percentage.

Full days vs. partial days

A full day away from home — including an overnight stay — qualifies for the full daily rate. A partial day (leaving and returning home the same day, or the first and last day of a multi-day trip) qualifies for 75% of the daily rate. This calculator applies 75% to partial days before applying the 80% deductibility cap.

Documenting days away

Per diem deductions require documentation. Your ELD records, logbooks, trip sheets, and BOL paperwork all serve as evidence of days away from home. Keep records that tie each day claimed to a specific load or trip. The IRS does not require receipts for the standard M&IE rate — but it does require proof that you were actually away from home on the days claimed.

Company driver vs. owner-operator

Owner-operators deduct per diem on Schedule C as a business expense, which reduces both income tax and self-employment tax. Company drivers who receive a non-accountable per diem from their employer have different rules. Company drivers who do not receive a per diem from their employer may be able to deduct it as an unreimbursed employee expense, but this deduction was suspended for most taxpayers under the Tax Cuts and Jobs Act through 2025. The owner-operator Schedule C deduction is not affected by that suspension.