Truck driver per diem in 2026
Under IRS Notice 2026-60, the special meal and incidental expense rate for the transportation industry is $80 per day in the continental US and $86 per day outside it, for travel from October 1, 2026 (the same as the year before).
- Drivers subject to DOT hours-of-service rules deduct 80% of it (not the usual 50%).
- The day you leave and the day you come back count at 75% ($60 instead of $80).
- A full day in the continental US is $80 x 80% = $64 deductible; a departure or return day is $60 x 80% = $48.
How to use it
Add each trip with the date you left home and the date you got back. The calculator counts full days and partial days and totals your deduction. Enter your tax rate to see a rough savings estimate.
Who can claim it?
Generally self-employed and 1099 owner-operators. W-2 company drivers generally cannot deduct unreimbursed per diem. This is a planning estimate, not tax advice. Ask a tax professional about your own return.