Tax Deductions for Truck Drivers

Due to the Tax Cuts and Jobs Act, truck drivers that receive wages reported on a W-2 can no longer deduct items such as mileage and travel on their tax returns. The IRS removed Job-Related Travel Expenses (Form 2106) from the individual income tax return for most taxpayers. 

However, if you are classified as an 'Independent Contractor' (wages are generally reported on a 1099-AMisc in Box 7 prior to tax year 2019, and 1099-NEC in box 1 starting with tax year 2020), you can still claim business expenses on your tax return. You must complete a Schedule C to report your income and expenses. The program will automatically generate Schedule SE to figure the amount of self-employment tax you owe based on the income reported. 

Truck drivers who are independent contractors can claim a variety of tax deductions while on the road.

Mileage, daily meal allowances, truck repair (maintenance), overnight hotel expenses, and union dues are some of the tax deductions available. However, local truck drivers typically cannot deduct travel expenses. For more information regarding the standard meal allowance, please refer to the U.S. General Services Administration (GSA) website "Per Diem Rates". Claiming these deductions helps lower your tax liability and helps you recoup some of the money spent during the year for travel.

Additional Information

• Business Expenses
• Transportation Expenses
• Form 2106 Instructions (Available if filing a return prior to 2018)

Please refer to the chart below for additional truck driver deductions you may not have been aware of:

 *Valid deductions unless reimbursed or paid for by employer