Calculate your annual per diem tax deduction based on the 2024 IRS rate of $69 per day for transportation workers.
Days you slept away from your tax home overnight (max 365)
Days you departed or returned home (75% rate applies)
Your combined federal + state tax rate (typically 15-35%)
2024 IRS Per Diem Rate
Transportation workers: $69/day for continental U.S. travel
Keep a log of every night you sleep away from your tax home while on the road. Include departure and return dates.
Multiply full days by $69 and partial days by $51.75. No meal receipts needed with this simplified method.
Owner-operators deduct on Schedule C. Company drivers may receive per diem pay that reduces taxable income.
The IRS per diem rate for truck drivers in 2024 is $69 per day for travel within the continental United States. This special rate applies to transportation industry workers who are subject to DOT hours of service regulations.
Multiply the number of full days you're away from home overnight by $69 (the 2024 rate). For partial days (departure and return days), use 75% of the rate ($51.75). Add these together for your total per diem deduction.
Yes, owner-operators and self-employed truck drivers can claim per diem as a business expense on Schedule C. Company drivers typically receive per diem as part of their pay structure, which reduces taxable income but may affect other calculations.
A qualifying day is when you're away from your tax home overnight for work. Your tax home is your main place of business, not necessarily where you live. The IRS requires you to sleep or rest while away to claim the full daily rate.
No, the per diem method is an alternative to tracking actual meal expenses. You don't need meal receipts, but you should keep a log of your travel days, routes, and overnight locations to substantiate your deduction.