Truck Driver Per Diem in the U.S.: IRS Rules and Rates Explained

Introduction

Per diem for truck drivers in the United States is governed by rules issued by the Internal Revenue Service (IRS). Unlike standard business travel per diem, drivers fall under special rules for the transportation industry, which apply to workers who travel away from home as part of their job.

This article explains who qualifies, how much can be claimed, what the per diem covers, and which mistakes drivers should avoid.

Who Qualifies for Per Diem?

The IRS states in Notice 2024-68 that special per diem rates apply to taxpayers in the transportation industry. In practice, this generally includes truck drivers transporting goods and drivers who operate under U.S. Department of Transportation rules, including Hours of Service requirements.

However, being a driver alone is not enough. The key IRS test is whether the driver is traveling away from home.

The Key Rule: “Away From Home”

Under IRS Publication 463, a taxpayer is traveling away from home when work requires being away from the general area of the tax home substantially longer than an ordinary day’s work and the traveler needs sleep or rest.

In simple terms, this usually means:

• Over-the-road (OTR) drivers generally qualify
• Local drivers who return home every day usually do not

Current IRS Per Diem Rates for Drivers

IRS Notice 2024-68 sets the special meals and incidental expenses (M&IE) rates for the transportation industry at:

• $80 per day for travel in the continental United States (CONUS)
• $86 per day for travel outside the continental United States (OCONUS)

These are the transportation-industry rates used for tax substantiation purposes.

What Per Diem Covers

IRS Publication 463 explains that meals and incidental expenses (M&IE) include the cost of meals, tips, and other incidental expenses.

Per diem does not cover:

• Fuel
• Truck maintenance
• Lodging
• Flights or other transportation costs

How the Tax Benefit Works

For transportation workers, the IRS allows an 80% deduction for meal expenses. This is more favorable than the standard 50% rule that generally applies to other taxpayers.

That means drivers who qualify can use the special transportation-industry per diem rate and deduct 80% of the allowed amount, subject to the applicable tax rules.

Real-Life Examples

Example 1: OTR Driver in the U.S.

A driver spends 5 days on the road in the continental United States.

• 5 days × $80 = $400
• 80% deductible = $320

In this case, the driver may substantiate $400 of meal and incidental expenses using per diem, with $320 deductible under the 80% rule.

Example 2: International Trip

A driver spends 3 days traveling outside the continental United States.

• 3 days × $86 = $258
• 80% deductible = $206.40

Example 3: Local Driver

A local driver starts and ends the workday at home and does not need sleep or rest away from the tax home.

In that case, per diem generally does not apply.

IRS vs. GSA: Why Drivers Use Different Rates

The General Services Administration (GSA) publishes per diem rates for federal employee travel. Truck drivers should not confuse those rates with the IRS transportation-industry rates.

For drivers in the transportation industry, the relevant rule is the special IRS rate, not the standard GSA federal travel tables.

Frequently Asked Questions

Who qualifies for per diem as a truck driver?

Drivers may qualify if they are in the transportation industry and travel away from their tax home long enough to require sleep or rest.

Can local drivers claim per diem?

Usually no. If the driver returns home daily and does not meet the IRS away-from-home test, per diem generally is not allowed.

Does per diem include fuel or truck expenses?

No. Per diem covers meals and incidental expenses only.

Do drivers need meal receipts?

If the IRS per diem method is used, drivers do not need meal receipts for each meal. However, they should still keep records showing travel dates, destinations, and time away from home.

Can owner-operators claim per diem?

Yes, if they meet the IRS requirements for traveling away from home and otherwise qualify under the tax rules.

What is the current IRS rate?

The current special transportation-industry M&IE rates are $80 per day in CONUS and $86 per day in OCONUS.

Common Mistakes Drivers Make

Claiming per diem without meeting the away-from-home test

One of the most common mistakes is assuming that every driver automatically qualifies. The IRS requires the driver to be away from the tax home long enough to need sleep or rest.

Using the wrong rates

Some drivers mistakenly rely on GSA per diem tables. Transportation workers should use the IRS special transportation-industry rate for M&IE.

Including non-meal expenses

Fuel, truck repairs, and similar operating costs are not part of per diem.

Keeping poor records

Even when meal receipts are not required, drivers should keep basic records of travel dates, destinations, and time away from home.

Trying to deduct both per diem and actual meal costs for the same trip

The same meal expense cannot be counted twice.

Conclusion

Truck driver per diem in the United States is based on specific IRS rules for the transportation industry. For drivers who are away from home long enough to require sleep or rest, the IRS allows use of a simplified daily M&IE rate instead of tracking actual meal costs.

For many drivers, understanding these rules can make tax reporting simpler and help avoid costly mistakes.

References

1. Internal Revenue Service. Notice 2024-68: 2024-2025 Special Per Diem Rates.
2. Internal Revenue Service. Publication 463: Travel, Gift, and Car Expenses.
3. Internal Revenue Service. Topic no. 511, Business travel expenses.
4. Electronic Code of Federal Regulations. 49 CFR Part 395 — Hours of Service of Drivers.
5. General Services Administration. Per Diem Rates.