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What is Per Diem for Truck Drivers and How It Reduces Taxable Income?

February 27, 2025

Truck drivers face unique financial challenges, from managing travel expenses to maximizing their take-home pay. One essential way to reduce taxable income and increase earnings is through per diem benefits. Per diem helps drivers cover daily expenses while on the road, offering a tax advantage that can significantly impact their financial well-being.

In this article, we’ll explore what per diem is, how it works, how it affects pay, and how to calculate it effectively. Whether you’re an owner-operator or a company driver, understanding per diem can help you maximize your earnings and keep more money in your pocket.

What Is Per Diem for Truck Drivers?

Per diem for truck drivers refers to a daily allowance given to cover meals, lodging, and incidental expenses while on the road. The IRS allows truck drivers to deduct per diem expenses from taxable income, helping to reduce the amount of income subject to taxation.

Benefits of Per Diem for Truck Drivers

  • Reduces Taxable Income – Since per diem is a reimbursement for expenses, it is not counted as taxable wages.
  • Increases Take-Home Pay – By lowering taxable income, drivers can keep more of their hard-earned money.
  • Simplifies Tax Deductions – Instead of tracking individual meal and lodging receipts, drivers can claim a flat per diem rate.
  • Employer Benefits – Trucking companies can offer per diem pay without increasing payroll taxes, making it an attractive option for both drivers and employers.

IRS Per Diem Rates for Truck Drivers

The IRS updates per diem rates annually. As of recent guidelines:

  • The standard per diem for meals and incidental expenses (M&IE) is $69 per full day (for travel within the U.S.).
  • Partial day per diem is typically 75% of the full-day rate.

Understanding per diem is the first step in utilizing it effectively to maximize your financial benefits.

How Does Per Diem Work for Truck Drivers?

To take full advantage of per diem benefits, it’s important to understand how per diem works for truck drivers.

Employer-Sponsored Per Diem

Some trucking companies offer per diem as part of their pay structure, reimbursing drivers for meals and travel expenses tax-free. This means:

  • A portion of your pay is tax-free, reducing your taxable wages.
  • Your gross pay appears lower, which may affect loan applications, social security contributions, or unemployment benefits.

Self-Employed and Owner-Operators

Owner-operators must track their per diem expenses themselves and deduct them when filing taxes. The IRS requires that:

  • The driver must be on duty and away from home overnight to qualify for per diem.
  • The standard M&IE rate applies, but the actual expenses method can also be used (which requires receipts).

Important IRS Rules for Per Diem Work for Truck Drivers

  • You cannot deduct per diem if your employer reimburses you.
  • You must be traveling for work purposes—local or day trips typically do not qualify.
  • Record-keeping is crucial—log your travel dates, locations, and expenses for accurate tax filing.

Knowing how per diem works for truck drivers helps ensure you comply with tax regulations while maximizing your deductions.

What Is Per Diem Pay for Truck Drivers?

Per diem pay for truck drivers is a compensation structure where a portion of a driver’s wages is designated as tax-free reimbursement for expenses.

How Does Per Diem Pay Work?

Instead of paying higher taxable wages, companies may offer per diem pay by designating a certain amount of a driver’s income as a non-taxable daily allowance. This means:

  • The per diem portion of your paycheck is not subject to income tax or payroll taxes.
  • Your gross pay may appear lower, but your actual take-home pay increases due to tax savings.

Pros and Cons of Per Diem Pay

Like any pay structure, per diem pay for truck drivers has advantages and disadvantages.

Pros:

  • Higher take-home pay – Since per diem is tax-free, drivers receive more money in their pockets.
  • Lower tax liability – Per diem reduces taxable income, decreasing the amount owed to the IRS.
  • Tax-free compensation – Unlike standard wages, the per diem portion of pay is not subject to income or payroll taxes.

Cons:

  • Lower reported income – Because per diem reduces taxable wages, it may affect loan approvals and mortgage applications.
  • Impact on Social Security benefits – Since Social Security contributions are based on taxable income, lower earnings could result in reduced future benefits.
  • Not all employers offer per diem pay – Some companies do not provide a per diem structure, limiting options for drivers.

Some truck drivers prefer per diem pay due to the immediate tax benefits, while others may choose a traditional pay structure to maintain a higher reported income for long-term financial considerations.

How to Calculate Per Diem for Truck Drivers

Calculating per diem for truck drivers correctly is key to maximizing tax benefits. While employers often handle the per diem calculation, owner-operators and independent drivers need to track their per diem manually.

Using a Truck Driver Per Diem Calculator

A truck driver per diem calculator simplifies the process by factoring in:

  • Total days spent on the road (full and partial days).
  • IRS-approved per diem rates ($69 per full day).
  • Any employer reimbursements (which must be deducted from the total).

Example Per Diem Calculation

If a driver spends 20 full days on the road in a month:

  • 20 days × $69 per day = $1,380 tax-free per diem
  • Partial days (e.g., first/last travel days at 75%) = Adjust accordingly

Manual Calculation vs. Per Diem Apps

Drivers can manually track per diem using logbooks, spreadsheets, or IRS forms, but many prefer per diem apps to automate calculations and simplify tax filing.

By using a truck driver per diem calculator, drivers can ensure they maximize their deductions while remaining IRS-compliant.

Contact Ezlogz for Per Diem and Tax Solutions

Understanding per diem for truck drivers is essential for reducing taxable income and increasing take-home pay. Whether you are a company driver or an owner-operator, proper per diem management can help you save thousands in taxes each year.

Ezlogz offers industry-leading fleet management and per diem tracking solutions designed to simplify tax deductions and expense tracking for truck drivers.

Contact Ezlogz today to learn how our solutions can help maximize your earnings and optimize per diem tracking! 

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