Estimate your OTR per diem tax deduction and how much money it puts back in your pocket.
⚠️ Per diem rules for owner operators differ from company drivers. Self-employed truckers deduct per diem on Schedule C. The deductible percentage and qualifying rules change — always consult a trucking tax professional.
Per diem is a tax deduction for meal and incidental expenses when you're away from home overnight for work. OTR truck drivers qualify because they regularly sleep away from their tax home. The IRS sets a standard rate for transportation workers — in 2026, that's $80/day for domestic travel.
Owner operators (self-employed) can deduct 80% of the per diem rate for each qualifying day. At $80/day × 80% = $64 deductible per day. Over 200 OTR days, that's $12,800 in deductions — which at a 22% tax rate saves you about $2,816 in federal taxes.
Any day you're away from your tax home long enough to require sleep or rest. For OTR drivers, almost every day on the road qualifies. Keep a simple log (date, from, to, overnight) as documentation. Your ELD records can support this but a separate log is best practice.