Which Expenses Can Truck Drivers Write Off in 2025?

For truck drivers filing taxes in 2025, deductions remain a powerful tool to reduce taxable income and keep more of what’s earned. But knowing which expenses qualify—and how to document them properly—is the difference between a clean return and an audit risk. Whether you’re an owner-operator or an independent contractor leased to a carrier, understanding what’s deductible is essential to managing costs effectively.

Who Can Claim Deductions?

Not every truck driver qualifies to write off job-related expenses. Company drivers (those issued a W-2) are still unable to claim unreimbursed work expenses under the Tax Cuts and Jobs Act rules, which continue to apply for 2025. That restriction includes meals, travel, and supplies unless separate legislation is introduced to reverse it.

Owner-operators and self-employed drivers, however, file a Schedule C and are eligible to deduct qualified business expenses. This is where the bulk of tax-saving opportunities live.

Deductible Expenses for 2025

Meals and Per Diem
Drivers who travel away from their tax home can claim a daily per diem for meals and incidental expenses. In 2025, the per diem remains $69 per full day within the continental U.S., with 80% of that amount deductible for those in the transportation industry. It’s important to log dates, locations, and trip purposes to validate the claim.

Truck-Related Costs
This includes fuel, maintenance, tires, repairs, oil changes, and other ongoing operating costs. If you own your truck, depreciation applies instead of lease payments. Lease agreements, on the other hand, are typically deductible in full if the truck is used exclusively for business.

Insurance Premiums
Business-related insurance costs are deductible, including liability, cargo, physical damage, bobtail, and occupational accident coverage. Personal auto insurance doesn’t qualify unless your vehicle is used exclusively for business.

Licensing and Permits
DOT registration, IRP fees, IFTA permits, and other required operating documents are deductible as long as they are tied to running your trucking business legally and actively.

Tools and Equipment
Any purchase used directly in the course of business—straps, tarps, load locks, safety gear, GPS units—can be written off. Items must be used primarily for work and not personal convenience.

Communication and Technology
Phones, tablets, CB radios, and data plans used for dispatching, tracking, or routing qualify for deduction. If the device is also used personally, only the business-use percentage can be claimed.

Lodging and Showers
Occasional hotel stays, especially when waiting for a load or between hauls, are deductible. Shower fees at truck stops also qualify, as long as they’re incurred during overnight trips for work.

Accounting, Tax Prep, and Legal Services
If you pay a tax professional, bookkeeper, or legal advisor for services related to your trucking business, those costs can be deducted. This includes software or app subscriptions used to manage finances.

Training and Certifications
Costs for license renewals, compliance training, drug testing, and courses that maintain or improve your skills are all deductible. School for a new career path is not.

Parking, Tolls, and Scale Fees
Provided they’re not reimbursed by a broker or carrier, these fees are legitimate deductions. Keep logs and receipts, especially for high-traffic or long-haul routes.

Home Office Deduction (If Applicable)
Drivers who manage dispatch, bookkeeping, or client communication from a dedicated home office may qualify for a home office deduction. The space must be used exclusively and regularly for business. The IRS offers both a simplified and actual expense method for this.

What to Avoid

Expenses that blend personal and business use must be clearly separated. The IRS doesn’t allow deductions for commuting from home to your truck’s parking location, personal meals, or general clothing like jeans or work boots, even if worn during hauls. Only items required by the job and directly tied to revenue-generating activities qualify.

Documentation Still Matters

The IRS hasn’t relaxed its documentation standards in 2025. Truckers must keep detailed logs, receipts, and business records to support every deduction they claim. Electronic logs are acceptable, but they must be organized and accessible if requested during an audit.

A mileage log or trip sheet detailing dates, locations, and business purposes is especially important if you’re using a personal vehicle or claiming per diem. Credit card statements alone aren’t enough—itemized receipts are still preferred.

Final Thought

Owner-operators and self-employed truckers have access to a wide range of write-offs in 2025. But eligibility hinges on the structure of your employment, the nature of your business, and your record-keeping discipline. The right deductions, claimed the right way, can significantly cut your tax bill and improve financial efficiency across the year.