Trucker per diem:
$80 a day, done right.

Per diem is one of the most misunderstood deductions in trucking. Used right, it can save an owner-operator several thousand dollars a year. Used wrong, it triggers an IRS notice and a back-tax bill. This guide walks through who can claim it, how much you can claim, and the documentation that holds up.

What per diem actually is.

Per diem is a daily allowance for meals and incidental expenses while you're away from your tax home overnight on business. The IRS sets a standard rate so you don't have to keep receipts for every meal — you just track the days you were on the road.

For drivers in the transportation industry subject to Department of Transportation hours-of-service limits, the IRS allows a special transportation industry per diem rate that's higher than the standard rate. As of 2026, that rate is $80 per full day for travel within the continental US, and $87 per day for travel outside CONUS (which includes Alaska, Hawaii, and Canada).

Who can actually claim it.

This is where the rules changed sharply in 2018, and the change still trips up drivers in 2026.

Owner-operators: Yes. If you're self-employed and file Schedule C, you can deduct per diem at 80% of the daily rate (the 80% limit applies to meals for transportation industry workers). On a $80/day rate, your effective deduction is $64 per qualifying day.

Company drivers (W-2 employees): No, with very narrow exceptions. The Tax Cuts and Jobs Act eliminated unreimbursed employee business expenses as an itemized deduction starting in 2018, and that elimination is still in effect through 2026. If your employer doesn't reimburse you, you can't deduct per diem on your personal return — even if you're paying for meals out of pocket every day. This is one of the biggest reasons drivers switch from W-2 to 1099/owner-operator status.

Drivers paid via 1099: Yes, treated as self-employed. Schedule C applies, 80% limit applies.

The "tax home" requirement.

Per diem only counts when you're away from your tax home — and "tax home" is not necessarily where you live. The IRS defines it as your regular or main place of business, regardless of where you maintain a personal residence.

For most owner-operators, your tax home is wherever your truck is regularly dispatched from or where you have substantial business activity. If you live in Cape Coral, Florida but your truck operates out of a terminal in Atlanta and you're rarely in Florida, the IRS may consider Atlanta your tax home — meaning trips to Atlanta wouldn't qualify for per diem, but every other trip would.

The partial-day rule.

Most over-the-road drivers don't have neatly bookended 24-hour trips. The IRS allows three-quarters of the daily rate for partial days — the day you depart and the day you return.

Multiply that by ~50 weeks of similar driving and an owner-operator can claim $14,000+ in per diem deductions a year. At a 22% marginal rate, that's roughly $3,000 in actual tax savings.

The records you need.

You don't need restaurant receipts. You need a log of qualifying days. The minimum is:

• Date
• Departure point and destination
• Whether the trip required an overnight away from your tax home
• Whether it was a full day or a partial day

Most ELDs capture this automatically as part of HOS logs. The trick is exporting that data into a tax-friendly format at year-end. A simple spreadsheet next to your trip log works fine — the IRS doesn't require any specific software.

Three per diem mistakes the IRS catches.

1. Counting non-qualifying days. Days you were home, days that were day-trips with no overnight, days you were on vacation — none of these qualify. An IRS computer can cross-reference your per diem days against your HOS records.

2. Using the wrong rate. The standard federal per diem and the transportation industry per diem are different. Drivers who use the lower standard rate underclaim by ~$10/day. Drivers who claim the higher rate without being subject to DOT HOS rules are taking a deduction they don't qualify for.

3. Not tracking partial days. A driver who claims a full $80 on every departure and arrival day is claiming an extra $20 per qualifying trip. Over a year, that overstatement can amount to $1,000+ in disallowed deductions.

Per diem vs actual meal receipts.

You can choose either method, but not both. Per diem is the simpler choice and almost always more advantageous for OTR drivers because actual meal expenses for a driver eating gas-station food rarely exceed $80 a day. Once you choose a method for a tax year, you generally can't switch mid-year.