If you're a truck driver, the tax deductions available to you depend largely on whether you're classified as an employee or an independent contractor.
For most truck drivers who receive a Form W-2, the rules changed significantly under the Tax Cuts and Jobs Act (TCJA). As a result, unreimbursed employee business expenses, such as mileage, meals, lodging, and travel expenses, are generally no longer deductible on a federal individual income tax return.
However, truck drivers who operate as independent contractors may still deduct many ordinary and necessary business expenses by reporting their income and expenses on Schedule C (Profit or Loss From Business).
W-2 Truck Drivers
If you receive wages reported on a Form W-2, you generally cannot deduct unreimbursed job-related expenses on your federal return.
Examples of expenses that are generally not deductible for employee drivers include:
- Mileage
- Travel expenses
- Meals while working
- Lodging expenses
- Union dues
- Work-related supplies
If your employer reimburses you under an accountable plan, those reimbursements typically aren't taxable and won't need to be deducted on your return.
Independent Contractor Truck Drivers
If you're an owner-operator or independent contractor, your income is typically reported on:
- Form 1099-NEC, Box 1, or
- Other business income records if you aren't issued an information return.
As a self-employed truck driver, you'll generally report your income and expenses on Schedule C.
The program will automatically generate Schedule SE to calculate any self-employment tax owed based on your net business income.
Common Tax Deductions for Independent Contractor Truck Drivers
Independent contractor truck drivers may be eligible to deduct a variety of business expenses incurred while operating their trucking business.
Mileage and Vehicle Expenses
Depending on your situation and the vehicle used, you may be eligible to deduct business vehicle expenses.
Examples may include:
- Business mileage
- Fuel
- Oil and fluids
- Tires
- Insurance
- Registration fees
- Other operating costs
Be sure to maintain detailed mileage and expense records throughout the year.
Per Diem and Meal Expenses
Truck drivers who travel away from their tax home may be able to deduct qualifying meal expenses.
Many drivers choose to use the federal per diem method instead of tracking actual meal costs. Per diem rates are published by the U.S. General Services Administration (GSA) and are updated periodically.
For more information regarding the standard meal allowance, please refer to the U.S. General Services Administration (GSA) website "Per Diem Rates".
Using the per diem method can simplify recordkeeping while still providing a valuable deduction.
Truck Maintenance and Repairs
Expenses paid to keep your truck operating safely and efficiently are generally deductible.
Examples include:
- Oil changes
- Tire replacement
- Brake repairs
- Routine maintenance
- Mechanical repairs
- Inspections
These costs are often a significant deduction for owner-operators.
Lodging Expenses
If overnight travel is required for business purposes, you may generally deduct lodging expenses that are ordinary and necessary for your work.
Examples include:
- Hotels
- Motels
- Overnight accommodations while traveling for business
Keep receipts and records showing the business purpose of the trip.
Union Dues and Professional Fees
Independent contractors may be able to deduct business-related dues and professional fees, including:
- Industry association memberships
- Professional licensing fees
- Certain union dues related to self-employed business activities
Please refer to the chart below for additional truck driver deductions you may not have been aware of:
Cleaning Supplies |
General Expenses | Transportation Expenses |
| Hand Cleaner | Alarm Clock | Air Fare |
| Paper Towels | Bedding | Cab Fare |
| Portable Vacuum | Cab Curtains | Hotels/Motels |
| Trash Bags | Coffee Maker | |
| Window Cleaner | First Aid Supplies | Office Supplies |
| Refrigerator | Clipboard | |
Electronics |
Tupperware | Log Books |
| CB Radio & Repair | Maps | |
| Cell Phone | Protective Clothing |
Notebook Paper |
| GPS Unit | Boots | Pens & Pencils |
| GPS Map Updates | Gloves | Stapler |
| Hard Hat | ||
Tools |
Rain Gear | Load Expenses |
| Duct Tape | Safety Glasses | Bungee Cords |
| Electrical Tape | Load Chains | |
| Flashlights | Clothing |
Load Straps |
| Hammer | Hangers | Locks |
| Pliers | Laundry Bag | Wide Load Flags |
| Screwdrivers | Laundry Soap | |
| Tire Iron | Uniforms | |
| Wrenches | Uniform Alterations |
*Valid deductions unless reimbursed or paid for by employer
Additional Information
Please review the following Knowledgebase articles for additional information: