TruckerListoThe special per diem for truckers
People in the transportation industry can use a special daily amount for meals and incidental expenses instead of tracking each receipt. For travel on or after October 1, 2026, the IRS set it at $80 a day inside the continental United States and $86 a day outside it (IRS Notice 2026-60). The year before it was the same amounts (Notice 2025-54).
According to IRS Publication 463, once you choose the special rate you must use it, and not the regular rates, for all the trips you take that year.
The 80% meals limit
Meals are normally only 50% deductible. Publication 463 says that for meals during time subject to the Department of Transportation "hours of service" limits, such as interstate truck operators, the deductible share is 80%. How this limit applies together with the special per diem is a detail to confirm with a tax professional before you file.
Common owner-operator deductions to ask about
- Fuel, tolls, scales and parking.
- Truck payment interest, lease payments and depreciation.
- Insurance, permits, plates and IFTA/IRP fees.
- Repairs, maintenance and tires.
- Phone, ELD, software and accounting.
- Meals while away from home overnight (per diem or actual).
Whether each item applies depends on your situation. Keep records and bills. A tax professional can tell you what you can deduct.
Know your numbers first
Deductions matter more when you know what each mile costs you. Use the cost per mile calculator and the IFTA calculator.
Frequently asked questions
Do I need receipts if I use the special per diem?
The special rate replaces tracking each meal, but you still need records that show the dates and places of your travel. Ask a tax professional what to keep.
Do these numbers change?
Yes. The IRS publishes new per diem rates every year, usually effective October 1. Always check the latest IRS notice.