How to use this calculator
Enter the number of full days you were away from your tax home (your primary residence). Then add your partial days, which are the days you departed and returned. The calculator applies the current IRS rate of $80 for full days and 75% ($60) for partial days.
You will see your total deduction amount and estimated tax savings at both the 22% and 24% federal brackets. The annual projection helps you estimate your full year benefit based on the period you entered.
Understanding per diem for truck drivers
The IRS allows transportation workers who travel away from their tax home to deduct a daily allowance for meals instead of tracking individual receipts. This is called the per diem method, and it simplifies recordkeeping significantly for drivers who are on the road most of the year.
For owner operators filing as self employed, per diem is deducted as a business expense on Schedule C. This reduces your taxable income, which in turn reduces both your income tax and your self employment tax. The actual dollar savings depends on your total income and tax bracket.
Frequently asked questions
What is the trucker per diem rate?
The current rate is $80 per day for full days and $60 (75%) for partial days. These rates are set by IRS guidelines for transportation workers and may be adjusted each year.
Who qualifies for the trucker per diem deduction?
Owner operators and self employed drivers can claim per diem as a business expense. Company drivers cannot claim it on personal taxes since 2018, but their employer may offer a per diem pay plan as an alternative.
What counts as a full day vs a partial day?
A full day means you were away from your tax home for the entire 24 hours. Partial days are departure and arrival days when you leave from or return to your home. Partial days are deducted at 75% of the full rate.
Do I need receipts for per diem?
No meal receipts are needed when using the per diem method. However, you must document your travel days. ELD records, trip sheets, or a written log showing dates away from home are acceptable proof.
Can I claim per diem if my carrier already pays it?
No. If your carrier provides a per diem allowance, you cannot also claim the IRS deduction for those same days. Compare both options to see which gives you a better financial result.