What Is Truck Driver Per Diem and How Does It Work?

Truck drivers spend long hours on the road, often far from home and regular comforts. To help offset the daily costs of meals and incidental expenses, the IRS allows drivers to claim a per diem—essentially a daily allowance that reduces taxable income. While it may seem like a small detail, understanding how per diem works can make a noticeable difference in annual tax liability.

Defining Per Diem for Truck Drivers

Per diem, Latin for “per day,” refers to a fixed daily amount that drivers can deduct for meals and incidental expenses while working away from home. Rather than tracking every receipt from every truck stop or diner, drivers use a standardized rate set by the IRS.

For most over-the-road (OTR) drivers, this per diem is tied to the number of nights spent away from home while on duty. It’s important to note that this is not free money—it’s a tax deduction, not a reimbursement.

Who Qualifies for Per Diem?

Not every driver automatically qualifies. To claim per diem, a driver must:

  • Be subject to DOT hours-of-service regulations

  • Be away from home overnight for work-related travel

  • Have unreimbursed meal expenses (if your employer reimburses you, you cannot also deduct it)

Company drivers used to be able to claim per diem deductions as unreimbursed employee expenses. However, changes from the 2017 Tax Cuts and Jobs Act removed this benefit for most company drivers. Today, the per diem deduction is primarily beneficial to owner-operators and those who file taxes as self-employed individuals.

How the Per Diem Rate Is Calculated

Each year, the IRS sets a standard per diem rate. As of recent years, the full-day rate for transportation workers is typically around $69 per day within the continental U.S., with a 75% rate allowed on partial travel days.

So, if you’re out on the road for 200 full days in a year, that’s $13,800 in potential deductions—assuming you meet all the requirements and keep the proper records.

It’s also worth noting that this rate applies only to meals and incidental expenses. Lodging is not included in this rate and must be handled separately if needed.

Logging Days Accurately

The IRS doesn’t accept estimates. To claim per diem, you’ll need to maintain a detailed log of your trips, including dates, locations, and the purpose of the travel. This doesn’t mean collecting every receipt, but your records should be clear enough to show you were legitimately away from home for work.

Many drivers use logbooks, ELDs, or digital trip sheets to keep track. Whatever method you choose, accuracy is key in the event of an audit.

Per Diem vs. Actual Expenses

Some drivers wonder whether they’d be better off deducting actual meal expenses instead of using the per diem. In most cases, the per diem ends up being more favorable because it requires less documentation and often results in a higher deduction than itemized meals would.

Choosing between the two depends on your specific spending habits, but the simplicity and consistency of the per diem method make it the go-to option for most self-employed drivers.

Why It Matters

For owner-operators especially, every deduction counts. Properly claiming per diem helps lower taxable income, which can mean paying less in taxes or even moving into a more favorable tax bracket. But the key is doing it correctly—guesswork or sloppy recordkeeping can trigger problems with the IRS down the line.

Having a clear understanding of how per diem works ensures you’re not leaving money on the table, and it keeps your tax strategy on solid footing.