How Does the Per Diem Deduction Work for Truck Drivers?
The per diem deduction lets owner-operator truck drivers deduct a standard daily rate for meals while away from home for work, without needing to track and save every individual food receipt from the road.
Rather than adding up actual meal costs, the IRS allows truckers to use a flat per diem rate for each full day (and a partial rate for partial days) spent away from their tax home for work. This is one of the most valuable deductions for long-haul drivers simply because of how many days per year they're on the road — it can add up to thousands of dollars without a single receipt required for meals specifically.
What you do need to track carefully is the number of days you're away from home, since that's what the deduction is based on. A simple daily log noting departure and return, kept consistently through the year, is generally enough to support the deduction if it's ever questioned.
A few things that trip drivers up:
The per diem rate applies to meals only, not lodging, which is deducted separately based on actual cost
Partial travel days (the day you leave and the day you return) are generally only deductible at 75% of the full daily rate
The per diem rate can change year to year, so it's worth confirming the current rate before filing
Company drivers who receive a W-2 generally can't claim this deduction the way owner-operators can
The most common mistake is not tracking days away from home at all, and trying to reconstruct a year of trips from memory at filing time — which almost always undercounts the actual total.
BossTax's free app tracks days away from home automatically based on your logged trips, so your per diem deduction is calculated for you rather than estimated after the fact.
Not sure you're capturing every per diem day you're owed? Schedule a free 15-minute chat — no pressure, just answers. Click here.
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