Tax answer
What can truck drivers deduct on their taxes?
Short answer
Owner-operators and lease-operators (paid on a 1099) can deduct the ordinary costs of running the truck: fuel, repairs, maintenance, tires, insurance, and either depreciation or lease payments, plus licensing, permits, the DOT physical, an electronic logging device, and on-the-road costs like showers and parking. Meals away from home overnight can be deducted using the DOT per diem rate, which is deductible at a higher percentage than the normal 50 percent. Company drivers who receive a W-2 generally cannot deduct these unreimbursed job expenses under current law.
First: are you an owner-operator or a company driver?
This determines almost everything.
- Owner-operator / lease-operator (1099) — you are self-employed. Your income and truck expenses go on a Schedule C, and the deductions below apply.
- Company driver (W-2) — your employer withholds taxes and reports wages on a W-2. Unreimbursed employee expenses are not deductible for W-2 employees under current law. Your best move is to have the employer reimburse costs through an accountable plan.
The rest of this assumes you are an owner-operator.
Truck operating costs
- Fuel and fuel taxes
- Repairs, maintenance, parts, and tires
- Oil changes and preventive service
- Truck insurance (liability, physical damage, cargo, bobtail)
- Depreciation on a truck you own, or lease payments on a leased truck
- Tolls and scale fees
- Washing and detailing
Licensing, compliance, and equipment
- CDL renewal and endorsements
- IRP registration, IFTA, and permits
- Heavy Highway Vehicle Use Tax (Form 2290)
- DOT physical exam and drug testing
- Electronic logging device and its subscription
- Load securement equipment: straps, chains, tarps, locks
- Work gloves, safety boots, and required safety gear
On-the-road expenses
- Meals — while away from home overnight, deductible using the special DOT per diem rate for transportation workers. This category is deductible at a higher percentage than the standard 50 percent for meals.
- Showers and lodging when you cannot sleep in the truck
- Laundry on the road
- A portion of your cell phone and any tablet or laptop used for work
- Trade association or union dues
- Accounting and tax preparation fees for the business
What is not deductible
- Everyday clothing that is not protective gear
- Personal meals when you are home
- Commuting from home to the terminal
- Time you spend on paperwork (your labor is not a deductible expense)
- Reimbursed costs (you cannot deduct what the company paid back)
Frequently asked questions
- Can I take the per diem if I am a W-2 company driver?
- No. The per diem meal deduction for unreimbursed expenses is not available to W-2 employees under current law. Some carriers offer a per diem pay program instead, which changes how your wages are reported.
- Do I use the mileage rate or actual expenses for the truck?
- The standard mileage rate does not apply to vehicles like tractor-trailers. Owner-operators use actual expenses and depreciation.
- How does per diem work if I am only out part of the day?
- Days you leave and return are typically claimed at a partial rate. Full days on the road are claimed at the full DOT rate.
- Do I owe quarterly estimated taxes?
- Almost always, yes. As a self-employed owner-operator you have no withholding, so estimated payments (and self-employment tax) apply.
- What records do I need to keep?
- Keep receipts and a log that ties expenses to the business, plus your ELD or trip records to support days away from home for per diem.
Written by Ross of TaxesbyRoss. Last reviewed September 1, 2026. Reflects the 2025 tax year — rules and figures change annually. This is general information, not individualized tax advice; your result depends on your own facts and records.
Want this handled for your situation?
See Truck Driver Taxes, or talk it through with Ross.