Per Diem for Truck Drivers Guide

Per diem is one of the most misunderstood tax topics in trucking.

Most drivers know it exists.
Very few fully understand:

• who qualifies
• how it works
• how much can actually be deducted
• and what documentation matters if the IRS ever asks questions

This guide explains trucking per diem in plain English for owner-operators and self-employed drivers.

Inside, we break down:

• away-from-home requirements
• tax home rules
• transportation worker rates
• documentation expectations
• and the most common mistakes operators make when claiming per diem deductions

The goal is simple:
help you understand the deduction clearly before tax season arrives.

Inside This Guide:

• What trucking per diem actually is
• Owner-operator vs company driver rules
• Away-from-home qualification requirements
• Tax home definitions explained
• DOT transportation worker rates
• The 80% deduction rule
• Required documentation
• ELD and trip record support
• Common mistakes and audit risks
• State-level considerations

Best For:

• Owner-operators
• Over-the-road drivers
• Self-employed CDL drivers
• New authorities
• Drivers trying to better understand tax deductions

Format:

• Digital PDF Download
• Instant Access After Purchase

Rolling Line Difference:

Practical operational education built specifically for trucking businesses.