Truck driver per diem
$80/day (2025)
Can You Write Off Truck Driver Per Diem?
Short answer: Yes: owner-operators subject to DOT hours rules can deduct 80% of the special transportation per diem for days away overnight.
Company drivers on W-2 can't deduct per diem.
Records to keep: Keep receipts, 1099s and platform tax summaries, a mileage log, and a note of the business purpose.
BW-B22-01117
low risk
Truck driver per diem
$80/day (2025)
Logistics / Trucking / Delivery / Last-Mile
Vehicles & Fleet
Write-Offs by Profession
Yes: owner-operators subject to DOT hours rules can deduct 80% of the special transportation per diem for days away overnight.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Yes: owner-operators subject to DOT hours rules can deduct 80% of the special transportation per diem for days away overnight. Company drivers on W-2 can't deduct per diem.
Category
- Write-Offs by Profession
profession
search demand 2026
other travel
miscellaneous
profession item