What is the 2025 trucker per diem rate?

For 2025, the IRS special transportation industry per diem is $80 per day within the continental US. Owner-operators who are self-employed can deduct 80% of that amount.

Can company drivers deduct per diem?

Company drivers who receive a W-2 can no longer deduct unreimbursed employee expenses (that deduction was eliminated by the 2017 Tax Cuts and Jobs Act). Only owner-operators on Schedule C can deduct per diem.

Is a semi-truck subject to Section 179?

Yes — heavy commercial trucks (over 6,000 lbs GVWR) have much higher Section 179 limits than passenger vehicles. An owner-operator can often deduct the full cost of a truck in the purchase year.

Are tolls deductible for truck drivers?

Yes — tolls paid for business travel are deductible. Transponder fees (E-ZPass, PrePass) are also deductible as business expenses.

Schedule C · Self-Employed

Tax Write-Offs for Truck Drivers

Owner-operators and independent OTR truck drivers file Schedule C and have access to a powerful deduction unavailable to most professions: the per diem meal deduction for nights away from home. Combined with equipment and vehicle costs, the savings are significant.

Avg. annual savings$4,400

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Top 6 Tax Write-Offs for Truck Drivers

Per Diem Meals ($80/day)

80% deductible

Owner-operators can deduct $80 per day (the IRS special transportation per diem) for each day they are away from their tax home for work. At 200 days per year, that's $16,000 in deductions (at 80% deductibility for transportation workers).

Schedule C, Line 24b

Truck Repairs & Maintenance

100% deductible

Oil changes, tire replacements, engine repairs, DOT inspections, and any maintenance on your commercial vehicle are deductible actual vehicle expenses.

Schedule C, Line 9

ELD Device & Logbook Fees

100% deductible

Electronic logging device hardware and subscription fees, paper logbooks, and compliance tracking software required by federal law are fully deductible.

Schedule C, Line 13

Safety Gear & Work Clothing

100% deductible

Work gloves, steel-toed boots, reflective vests, hard hats for loading docks, and other protective equipment not suitable for everyday wear.

Schedule C, Line 22

Truck Stop Amenities

100% deductible

Shower fees, laundry, and other personal care costs incurred while on the road away from home are deductible as travel expenses.

Schedule C, Line 24b

CDL Renewal & Training

100% deductible

Commercial driver's license renewal fees and any required endorsement training (hazmat, tanker) are deductible professional expenses.

Schedule C, Line 23

Common Mistakes to Avoid

Applying the standard $80 per diem for partial travel days — only full calendar days away from home qualify for the full per diem; partial days get 75%.
Deducting per diem while not actually away from home overnight — the IRS requires a legitimate overnight stay away from your tax home.
Forgetting to deduct fuel purchased for the truck — if you're an owner-operator using actual expenses (not per-mile rate), fuel is a major deduction.
Not keeping records of away-from-home days — your logbook, ELD data, or dispatch records serve as documentation.

Recordkeeping Tips

Your ELD or paper logbook is your primary per diem record — preserve logs for at least 3 years after filing.
Keep receipts for all truck stop purchases including showers, fuel, and supplies — even when paying cash.
Maintain a maintenance log for your rig noting date, service performed, and cost for every repair.
Track your tax home address and any nights spent at home vs. away — the per diem only applies to away nights.

Frequently Asked Questions

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This content is for informational purposes only and does not constitute tax advice. Consult a qualified CPA or tax professional for guidance specific to your situation.