Truck Driver Per Diem: The $80 IRS Rate and the 80% Meal Deduction
How the transportation-industry meal rate works, why drivers deduct 80% instead of 50%, the partial-day rule, and why most company drivers cannot claim it.
The IRS special meal and incidental expense (M&IE) rate for the transportation industry is $80 a day for travel inside the continental United States and $86 a day outside it, for travel from October 1, 2026, through September 30, 2027, per IRS Notice 2026-60. Drivers subject to DOT hours-of-service limits deduct 80% of it, not the usual 50%.
The rate was the same for the prior year under Notice 2025-54. This is general tax information as of November 2026, not advice for your return; a tax professional can apply it to your situation.
Who can use the special transportation rate?
You are in the transportation industry, per IRS Publication 463, if your work:
- Directly involves moving people or goods by airplane, barge, bus, ship, train or truck; and
- Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas with different standard meal allowance rates.
Over-the-road and most regional drivers fit that description. A local driver who goes home every night is not traveling away from home, so per diem does not apply to those days. Using the special rate means you do not have to look up the federal meal rate for every city where you stop. If you use it for any trip, you must use it for all trips that year.
How much can you deduct per day?
The daily rate depends on where you are, and the deductible share depends on the hours-of-service rule.
| Item | Amount | Source |
|---|---|---|
| M&IE rate, continental US (CONUS) | $80 per day | Notice 2026-60 (from Oct. 1, 2026) |
| M&IE rate, outside continental US (OCONUS) | $86 per day | Notice 2026-60 |
| Deductible share for drivers under DOT hours of service | 80% | Publication 463 |
| Full day away, CONUS, at 80% | $64 | $80 × 0.80 |
| Departure or return day using the 3/4 method | $60 rate, $48 deductible | $80 × 0.75, then × 0.80 |
| Incidental-expenses-only rate | $5 per day | Notice 2026-60 |
The continental United States means the 48 contiguous states and the District of Columbia. Days in Canada, Mexico, Alaska or Hawaii fall under the $86 rate.
Why do truck drivers get 80% instead of 50%?
Business meals are generally 50% deductible. Individuals subject to the Department of Transportation’s hours-of-service limits, which includes interstate truck and bus drivers under DOT rules, may deduct 80% of meal expenses incurred during or incident to a period subject to those limits. The higher percentage is set by the tax code and described in Publication 463. Your hours are tracked under the rules in our hours of service guide.
How do partial days work?
The day you leave and the day you come back are prorated. Publication 463 gives two methods:
- Method 1: claim 3/4 of the daily rate for the departure day and the return day.
- Method 2: use any proration method you apply consistently that follows reasonable business practice.
Example under Method 1: you leave Monday morning and get home Friday night. Monday and Friday count as 3/4 days, and Tuesday through Thursday are full days, for 4.5 days. At $80, that is $360 of per diem, and the deductible amount at 80% is $288.
Can company drivers on a W-2 claim per diem?
Generally not as a deduction. Employees cannot deduct unreimbursed travel expenses as a miscellaneous itemized deduction because that deduction is suspended for tax years beginning after 2017, as Publication 463 for 2025 explains. Narrow exceptions exist for Armed Forces reservists, qualified performing artists and certain fee-basis government officials, not truck drivers.
What a company driver can get is per diem pay from the employer. When a carrier pays per diem under an accountable plan, the amount up to the federal rate is not taxed as wages, which raises take-home pay but also lowers reported wages, and that can reduce future Social Security benefits and some wage-based benefits. How carriers structure that pay is covered in how truck drivers get paid.
Self-employed owner-operators claim per diem as a business expense on Schedule C. A leased-on owner-operator who receives a 1099 is in this group, while one paid on a W-2 is not.
What records should you keep?
The per diem rate replaces meal receipts, not proof of travel. The IRS still expects you to show the time, place and business purpose of each trip. Practical records:
- ELD logs or trip sheets showing dates and locations away from your tax home.
- Settlement statements or bills of lading tying each trip to paid work.
- A day count by year, with departure and return days marked.
- Fuel receipts, which also back up your IFTA fuel tax reporting.
Lodging is not covered by the M&IE rate. Self-employed drivers who pay for a motel deduct the actual cost with a receipt.
Bottom line
For an owner-operator out 250 nights a year, the special rate and the 80% rule add up to a five-figure deduction, so the day count needs to be backed by logs, not estimates. Company drivers should look at per diem pay plans with the trade-off in mind: more cash now, but less taxable wage reported for Social Security.
FAQ
What is the per diem rate for truck drivers in 2026?
$80 a day in the continental United States and $86 outside it, for travel from October 1, 2026, per Notice 2026-60. The rate was the same from October 1, 2025.
Do I need a tax home to claim per diem?
Yes. You must be traveling away from your tax home. Drivers with no regular home base may be treated as itinerant and unable to claim travel expenses, so ask a tax professional if you live in the truck.
Can I claim per diem on a day off at home?
No. Per diem applies to days you are away from your tax home for work. Days spent at home, even between loads, do not count.
Can I deduct actual meal costs instead?
Yes. You can deduct actual meal costs with receipts, still at 80%. Most drivers use the per diem rate because it is usually higher than what they spend and requires fewer records.
