The Per Diem rate is set by the IRS. The current rate (as of October 1, 2018) is $66 per day in the Continental US. You may hear the amount of the deduction quoted as $52.80. That is because the IRS only allows you to deduct 80% of that rate.
Can I claim my per diem on taxes?
As an employee, you may qualify for a per diem tax deduction by using the per diem rates to determine your lodging, meal, and incidental expenses. You must have enough expenses to be able to itemize. To find other expenses you can itemize, see the instructions for Form 2106 at
What is the per diem rate for a truck driver?
This is based on the standard per diem rate of $63 a day. Note that there is one important reason you may choose to receive per diem for your expenses. It is because the IRS allows truck drivers to deduct about 80 percent of their total expenses.
Can you still claim per diem for OTR Truckers?
Per Diem Plus takes the guesswork out of tracking trucker per diem for OTR truckers. As of January 1, 2018 employee (company) drivers can no longer claim per diem on their Form 1040, US Income Tax Return, as an itemized deduction on Schedule A. Can motor carriers pay per diem to employee drivers? Yes.
Is there a tax deduction for taking a per diem?
If you don’t want to take the per diem, you can take a similar standard daily meal allowance, based on the per diem rate of $63 per day. The driver would do this on their own at the end of the year as a tax deduction.
Can a self employed driver claim a per diem?
No. You must have a receipt for all lodging expenses. A self-employed driver falls under the related party rules of IRC 267 (b) & Rev. Proc 2011-47.6.07 and, therefore, cannot use per diem substantiation that includes a meals and lodging per diem. What documentation meets the IRS substantiation requirements to prove overnight travel and expense?
