For 2026 the IRS special per-diem (meals & incidentals) for transportation workers is $80/day in the continental U.S. ($86 outside it), and it's 80% deductible. Here's what that's worth on your taxes — and a calculator to run your own number.
Estimate only — confirm with your accountant. Self-employed owner-operators claim this on Schedule C; company drivers generally cannot deduct unreimbursed per diem post-2018.
Per diem is a flat daily amount the IRS lets you deduct for meals and incidentals while away from home overnight — no receipts needed, just a log of days. The 2026 rate is $80/day (CONUS). Transportation workers subject to DOT hours-of-service rules get an 80% deduction on it, versus the 50% most taxpayers get. To qualify, the trip must take you far enough from home that you can't reasonably return the same day and you need rest/sleep away from home.
Owner-operators / self-employed: deduct per diem on Schedule C — it directly lowers taxable income. Company drivers (W-2): since the 2018 tax law, unreimbursed employee per diem is generally not deductible; many carriers instead run a per-diem pay program. Always confirm your situation with a tax professional.
$80/day within the continental U.S. and $86/day outside it, for meals and incidental expenses, 80% deductible for DOT-regulated transportation workers.
No — the per-diem method replaces meal receipts. You do need a record of the days/nights you were away from home (your logs/ELD records cover this).
250 days × $80 × 80% = $16,000 deduction. At a 22% marginal rate that's about $3,520 less tax. Run your own numbers above.
Rate from the IRS special per-diem notice for the transportation industry (2025–2026); 80% meal deductibility per IRC §274(n)(3) for DOT hours-of-service workers. Sources: IRS, GSA per-diem. Last updated June 2026. Built by TruckMargin — cost tools for owner-operators. Not tax advice.