Truck drivers can 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
- In order to claim a deduction, you must have a “tax home.” This means that you need to provide a permanent address where you receive mail.
- If you are a hired employee, you should not claim tax deductions for expenses your employer covers or reimburses.
- Self‑employed truck drivers can deduct a daily per diem amount instead of tracking individual meal receipts, as long as they’re 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.
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 2025, 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 2026 tax year (effective October 1, 2025) the per diem rate is $80 per day for travel within the continental U.S. or $86 outside the continental U.S.
Truck drivers can either deduct 80% of their actual meal expenses or the per diem rate.
Note: Per diem does not apply for lodging. Truck drivers are required to claim actual lodging expenses.
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:
- Gas
- Batteries
- Tires
- Cleaning supplies
- Parts and repairs
- Insurance premium payments
- Loan interest
Depreciation
Any equipment you use for your business that depreciates over time can be deducted. These items include trucks, trailers, computers and 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 reported on Part II – Expenses and detailed on Form 4562, Depreciation and Amortization.H
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.
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.
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
