Per Diem (Trucking)
Per diem is the IRS-allowed daily allowance for meals and incidental expenses (M&IE) that truckers can deduct when away from home overnight.
What you actually need to know
You don't have to keep meal receipts. Instead, the IRS lets transportation workers deduct a flat daily rate for every day spent away from home overnight on the road. For tax year 2026, the M&IE rate for transportation workers is $80/day inside the continental U.S., deductible at 80% — so the actual deduction is roughly $64/day.
Self-employed owner-operators take this as a Schedule C expense. Company drivers used to be able to itemize per diem, but the 2017 tax law eliminated the unreimbursed-employee-expense deduction — so per diem now mainly benefits self-employed drivers and contractors.
To claim per diem you need:
- A logbook or ELD showing days away from home overnight
- Documentation of the trip purpose (loads, bills of lading, settlement statements)
You don't need meal receipts. That's the whole point of per diem — it replaces the receipt-tracking burden with a flat rate.
Common mistakes / confusions
- Per diem is a deduction, not income. It reduces taxable income.
- "Days away from home overnight" means a real overnight away from your tax home. A 23-hour run that doesn't include overnight sleep doesn't count.
- You can't claim per diem on days you were home, even if you ran short local runs.
Related terms
Where to go next
TruckStart is an educational tool, not a law firm, accounting firm, insurance agency, freight broker, or filing service. Always verify current requirements directly with FMCSA, your state, the IRS, and qualified professionals before making business decisions.