Truck drivers may be able to deduct several work-related expenses as long as those costs are considered “ordinary and necessary” to do the job. Many of these write-offs only apply to self-employed drivers (owner-operators), but some can also apply to drivers working for a company.
Key takeaways for truck driver tax deductions
- To claim a travel-related deduction, you must have a “tax home.”, which generally means your regular place of business or work. For many truck drivers, this means maintaining a permanent address where you receive mail or have living expenses.
- Company drivers generally cannot deduct expenses that their employer pays for or reimburses.
- Self‑employed truck drivers can deduct a daily per diem amount instead of tracking individual meal receipts when traveling away from their tax home overnight.
- While per diem covers meals only, drivers can also deduct actual expenses for lodging, tolls, and parking when they qualify for travel deductions.
- Self-employed truck drivers typically report income and deductions on Schedule C (Form 1040). Drivers claiming per diem and other travel deductions should keep supporting records in case the Internal Revenue Service (IRS) requests documentation.
Per diem and travel expenses
The IRS allows self-employed truck drivers and owner-operators to deduct certain costs under the category of “travel expenses.” These include the cost of meals, plus accommodations, tolls, and parking.
To be eligible to write off travel costs, both of these statements must be true:
- Your work requires that you travel away from your tax home for substantially longer than the length of a workday.
- You will be sleeping away from home while traveling for work.
Truck driver per diem rates
For 2026, the per diem rate is $80 per day for travel within the continental U.S. or $86 outside the continental U.S. (although rates may vary depending on location). For the
Drivers filing prior-year returns should note that the 2025 rates were the same.
Truck drivers can either deduct 80% of their actual meal expenses or the per diem rate.
Note: The trucking per diem covers meals and incidental expenses only. Lodging is not included and must be deducted using the actual lodging costs.
Mileage and vehicle expenses
If you own your own truck, you will need to claim your actual expenses on your tax return. A semi-truck is considered a non-personal use vehicle by the IRS, so you won’t be able to use the standard rate for mileage. To deduct your actual expenses, you will report the exact number of miles you drove on the job, plus your vehicle-related costs. Those are claimed on Schedule C (Form 1040) in the expenses section and supported by your reported business miles. Those costs include things like:
- Fuel (including diesel)
- Batteries
- Tires
- Cleaning supplies
- Parts and repairs
- Insurance premiums
- Loan interest
Depreciation
Any equipment you use for your business that depreciates over time can be deducted. These items include trucks, trailers, computers, electronic devices, office equipment, and furniture.
There are different methods that you can use to depreciate your truck and trailer, such as standard (straight‑line) depreciation, Section 179 expensing, or bonus depreciation. Trucks with an attached cargo unit are depreciated over five years for regular tax, and fifth-wheel tractors are depreciated over three years.
These deductions are claimed on Schedule C (Form 1040), with depreciation calculated using Form 4562, Depreciation and Amortization.
Licensing and association fees
The costs of obtaining and maintaining your CDL license are tax-deductible. That includes training programs and continuing education. If you are a member of a union or collective, you can also deduct your dues to those associations. Self‑employed truck drivers typically report CDL training, license maintenance, and union or association dues as business expenses on Schedule C (Form 1040).
Truck driver tax deductions are easy to claim if you choose the right tax filing platform. TaxSlayer Self-Employed is specially designed to meet the needs of self-employed individuals like you. We find your tax breaks and do the calculations for you, so you spend less time filing and more time earning money on the job.
Insurance
As a truck driver, the insurance you pay for your business may be tax deductible. This can include coverage that protects your truck, trailer, cargo, and business from things like property damage, accidents, or lost cargo.
In addition, self-employed truck drivers may be eligible to deduct health insurance premiums for themselves, their spouses, and qualifying dependents.
Regular medical exams
For many truck drivers, maintaining a valid commercial driver’s license means completing required medical exams. If you pay out of pocket for a Department of Transportation (DOT) physical or other qualifying medical examinations necessary to meet federal driving requirements, those expenses may be deductible if you itemize deductions.
Personal items
If you purchased items that help you do your job, those costs may be deducted on your tax return. These deductions may include basic necessities, like flashlights, gloves, calculators, pens and paper, postage, luggage, logbook papers, gloves, etc.
Employee drivers can deduct these expenses as long as they are necessary for the job and/or operation of the truck but are not reimbursed by the company.
What expenses are not deductible for truck drivers?
To determine whether an expense may be deductible, truck drivers should ask two key questions: is it ordinary (common in the trucking industry) and necessary (helpful and appropriate for doing your job)? If an expense doesn’t clearly meet both criteria or has a personal use component, it likely won’t qualify for a tax deduction. Common nondeductible costs include:
- Everyday clothing (even if you only wear it while driving)
- Personal meals
- Any expenses that are reimbursed by your employer
