Work out your per diem deduction as a driver subject to DOT hours of service rules, and estimate the tax saving.
The transportation industry per diem
The IRS sets a special flat per diem rate for meals and incidental expenses for transportation workers subject to DOT hours of service rules. Under IRS Notice 2025-54, the rate for travel from October 1, 2025 is $80 per full day inside the continental United States and $86 outside it, unchanged from the prior year. Departure and return days are partial days claimed at 75 percent of the rate, which is $60 at the CONUS rate.
The 80 percent rule
Most business travelers can only deduct 50 percent of meal costs, but drivers subject to DOT hours of service rules get a special 80 percent deduction. This calculator applies it automatically: it totals your full and partial days at the applicable rates, takes 80 percent, and multiplies by your marginal tax rate to estimate the cash value of the deduction. For a driver away 250 full days, the deduction alone is around $16,000 before the tax rate is applied.
Who can claim it
Self-employed owner operators claim per diem on Schedule C. Company drivers generally cannot deduct unreimbursed per diem on their federal return, but employers can pay per diem tax-free through an accountable plan, so ask your carrier what it offers. You must be away from your tax home overnight, and you need records showing the time, place and business purpose of each trip; ELD logs are commonly used as evidence. This is general information, not tax advice.
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