Trucker Per Diem Calculator
Calculate your per diem deduction using the IRS rate for transportation workers. See your total deductible amount and estimated annual tax savings.
Trip Details
Per Diem Breakdown
Projections
| Period | Per Diem | Deductible | Tax Savings |
|---|---|---|---|
| Monthly (avg) | $1,265 | $1,012 | $223 |
| Quarterly (avg) | $3,795 | $3,036 | $668 |
| Annual | $15,180 | $12,144 | $2,672 |
Tax Savings by Bracket
How Per Diem Works for Truckers
Per diem is one of the most underused tax deductions for owner-operators. The IRS allows transportation workers to deduct a standard daily meal and incidental expense allowance without needing to keep receipts for every meal.
Who Qualifies for the Trucker Per Diem Rate
The $69/day rate applies to transportation workers who are subject to Department of Transportation hours of service regulations. This includes most OTR (over-the-road) truck drivers who are away from home overnight. Local drivers who return home daily generally do not qualify. To qualify, you must be away from your tax home long enough to need sleep or rest.
The 80% Rule: Why You Can Only Deduct 80%
Under IRC § 274(n)(3), transportation workers can deduct 80% of their meal and incidental expenses — higher than the 50% limit that applies to most business meals. This is a special rule that acknowledges the unique nature of the transportation industry. The other 20% is simply not deductible regardless of actual spending.
What "Tax Home" Means for Truckers
Your tax home is the general area of your main place of business or employment. If you live and work primarily in one metro area, that's your tax home. If you don't have a regular place of business, your tax home is where you regularly live. Truckers who are genuinely itinerant (no fixed base) may not qualify for the per diem deduction — consult a tax professional.
Record-Keeping Requirements
You don't need to keep meal receipts when using the per diem method — that's the whole point. However, you do need to document: (1) the number of days you were away from home, (2) the business purpose of each trip, and (3) the destination. ELD logs are excellent documentation. Keep your logs for at least 3 years in case of an audit.
Per Diem vs. Actual Expense Method
You can use either the per diem method (IRS standard rate) or the actual expense method (keep all meal receipts). The per diem method is simpler. The actual expense method might yield a higher deduction if you consistently spend more than $69/day on meals. Most truckers find the per diem method easier and the $69 rate sufficient to cover typical meal expenses.
Per Diem Rate History
The IRS per diem rate for transportation workers is set annually. Here are the recent rates for reference:
| Tax Year | Daily Rate | Source |
|---|---|---|
| 2026 | $69 | Check IRS Notice for confirmation |
| 2025 | $69 | Unchanged from 2024 |
| 2024 | $69 | IRS Notice 2023-68 |
| 2023 | $69 | IRS Notice 2022-44 |
| 2022 | $69 | IRS Notice 2021-52 |
| 2021 | $69 | Increased from $66 |
Tax Disclaimer
This calculator is for estimation purposes only. Per diem rules have specific qualifications and limitations. The IRS may update the per diem rate at any time. Self-employed owner-operators claim per diem on Schedule C (as part of actual meal expenses × 80%). Company drivers use Form 2106. Always verify current rates with IRS publications and consult a tax professional for your specific situation.
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Track Your Days Away — Automatically
Flintrock OS syncs with your ELD to automatically count qualifying per diem days throughout the year. At tax time, your per diem total is calculated and ready — no guessing, no reconstructing logs.
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