Per diem calculator
See your deduction and the estimated tax it saves a 1099 truck driver.
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How the trucker per diem deduction works
Instead of saving every meal receipt, drivers who are away from home overnight can deduct a fixed daily amount for meals and incidental expenses. For truck drivers subject to DOT hours-of-service rules, the deductible share is 80% of the IRS rate. The IRS special rate for the transportation industry is $80 per day in the continental U.S. and $86 outside it (effective October 1, 2026 (IRS Notice 2026-60)).
- Example: 250 nights × $80 × 80% = $16,000 deduction.
- It’s a deduction, not pay. It reduces taxable profit, so the cash benefit is the tax saved (income tax and self-employment tax).
- Keep a log. Record dates, where you were and that you were away overnight. Your tax professional may want it if you’re audited.
- W-2 drivers: you generally can’t deduct it yourself. Some employers pay per diem tax-free under an accountable plan; check your pay stub or ask payroll.
- Where it goes: 1099 drivers claim it on Schedule C. Ask your tax professional how it applies to your situation.
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Frequently asked questions
What is the trucker per diem rate for 2026?
The IRS special rate for transportation-industry workers is $80 per day in the continental U.S. and $86 per day outside it, effective October 1, 2026 (IRS Notice 2026-60). Drivers under DOT hours-of-service rules can deduct 80% of that rate for each day away from home overnight.
Can W-2 truck drivers deduct per diem?
Generally no. Unreimbursed job expenses are not deductible on a federal return for W-2 employees. Some carriers pay a tax-free per diem under an accountable plan, which is different from a personal deduction.
Do I need receipts for per diem?
You don’t need meal receipts when you use the standard per diem rate, but you do need to prove the travel: keep a log of dates and locations when you were away from your tax home overnight.
Is per diem the same as what I actually spend on food?
No. Per diem is a fixed deduction regardless of what you spend. It lowers your taxable income, but you still pay for your own meals.
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These tools give estimates for education only using 2026 U.S. federal rules (figures as of October 2026). They are not tax, legal or financial advice, and your real tax depends on your full situation, your state, and the choices you make on your return. Talk to a tax professional before making decisions. Sources: IRS Rev. Proc. 2025-32, IRS Notice 2026-60, SSA contribution and benefit base.