Trucker Per Diem in 2026
The IRS lets qualifying truckers deduct $80 per day on the road ($86 outside the continental US), with partial days at $60 and an 80% deduction for DOT drivers. For a 280-day road year that is an $18,880 deduction — worth about $4,154 at a 22% marginal rate. No meal receipts required. Here is the rule, who qualifies, and the worked math.
What is the 2026 per diem rate?
IRS Notice 2025-54 sets the special transportation-industry meal rate at $80/day CONUS and $86/day OCONUS for travel October 1, 2025 through September 30, 2026. Days you depart or return home count as partial days at 75%: $80 × 0.75 = $60. These are the only two numbers in the whole rule — everything else is counting days and applying your deduction percentage.
Who qualifies for trucker per diem?
Two tests, both must pass. First, you sleep away from your tax home — the city or area of your regular work, not necessarily where your family lives. A day trip home every night fails this test no matter how many hours you drove. Second, you work under DOT hours-of-service rules, which is what unlocks the 80% deduction rate under IRC 274(n)(3) instead of the 50% that applies to ordinary business meals.
Owner-operators and lease drivers who live on the road usually pass both tests for most of the year. Regional drivers home nightly generally do not. Company drivers face a third wrinkle: since 2018, unreimbursed employee business expenses are suspended, so a company driver typically cannot deduct per diem personally — instead many carriers pay per diem as a non-taxable reimbursement up to the federal rate, which shows on the settlement rather than the tax return. When in doubt, a tax professional who works with truckers answers this in one consultation.
Worked example: 280 days on the road
A typical OTR year: 280 full days away plus 20 partial days (departures and returns), all CONUS, DOT driver, 22% marginal bracket:
| Step | Math | Result |
|---|---|---|
| Full days | 280 × $80 | $22,400 |
| Partial days | 20 × $60 | $1,200 |
| Gross per diem | $22,400 + $1,200 | $23,600 |
| DOT deduction (80%) | $23,600 × 0.80 | $18,880 |
| Tax savings (22%) | $18,880 × 0.22 | $4,153.60 |
Result: $18,880 off taxable income, about $4,154 kept. Miss 20 days of logging and you leave roughly $1,280 of deduction ($1,600 gross × 80%) on the table — the record-keeping is the money. Check your own numbers in the per diem calculator (same defaults: 280 + 20 days).
Where does per diem go on the return?
Owner-operators claim it on Schedule C, Line 24b (meals). Understand what it is: a reduction of taxable income, not extra cash. A $18,880 deduction at 22% saves $4,153.60 in tax — it does not add $18,880 to your bank account. That distinction is why the take-home pay calculator treats per diem as a deduction from taxable income rather than income: enter your settlement, costs, and per diem to see the actual weekly keep.
What records does the IRS want?
Not meal receipts — proof you were away. ELD logs showing consecutive on-duty days away from your tax home are the record, organized by quarter. Keep them the same way you keep IFTA miles: one folder per quarter, exported before the ELD provider's retention window closes. If audited without logs, expect the worst allowable assumption, so the five minutes of exporting each quarter is the highest-paid admin you do all year.
By Srikanth M. · Last reviewed October 14, 2026. Rates per IRS Notice 2025-54 (travel Oct 1, 2025–Sep 30, 2026); verify current notice before filing. Tax rules change; this is education, not tax advice. Method: sources and methodology.
Per diem FAQ
What is the trucker per diem rate for 2026?
$80 per day CONUS ($86 OCONUS) under IRS Notice 2025-54, for travel October 1, 2025 through September 30, 2026. Partial days (departure and return) count at 75%, which is $60.
Why do DOT drivers deduct 80% of per diem?
IRC section 274(n)(3) lets transportation workers under DOT hours-of-service rules deduct 80% of per diem instead of the usual 50% for business meals. One full $80 day deducts $64.
Do truckers need meal receipts for per diem?
No. Your ELD logs proving days away from your tax home are the record. Keep them organized by quarter; the same CSV habit used for IFTA works here.
Where does per diem go on an owner-operator tax return?
Schedule C, Line 24b (meals). It lowers taxable income — it is not extra cash on top of settlement pay. The take-home pay calculator has a field for exactly this.
Can company drivers claim per diem?
Usually not as a deduction: since 2018, unreimbursed employee expenses are suspended, so company drivers generally cannot deduct per diem themselves. Many carriers instead pay per diem as non-taxable reimbursement up to the federal rate — verify your settlement and check with a tax professional.