Trucking Tax Deductions: 25+ Write-Offs Every Owner Operator Should Know

Disclaimer: This guide is for educational purposes only and does not constitute tax advice. Tax laws change frequently. The figures cited in this guide reflect IRS rules as of early 2026, but rates, limits, and regulations may have changed since publication. Always consult a qualified CPA or tax professional for advice specific to your situation.

Why Tax Deductions Matter More for Owner Operators

As a self-employed owner operator, you pay both income tax and self-employment tax on your net profit. Self-employment tax alone is 15.3% on the first $184,500 of net earnings in 2026 (12.4% for Social Security plus 2.9% for Medicare)²³. Add federal income tax on top of that, and you are looking at an effective tax rate of 30% or higher before state taxes even enter the picture.

Every legitimate deduction reduces your taxable net income, which reduces both your income tax and your self-employment tax. A $5,000 deduction you miss does not just cost you $5,000. It costs you roughly $1,500 to $1,750 in actual taxes paid, depending on your bracket. Multiply that by several missed deductions over a career, and you are leaving tens of thousands of dollars on the table.

This guide covers 25-plus deductions that apply specifically to owner operators and small fleet owners. Some are obvious. Others are commonly overlooked. All of them are legitimate write-offs that the IRS allows, provided you have the documentation to back them up.

For a full picture of the expenses you should be tracking, our owner operator cost breakdown covers every line item in detail, and our Cost Per Mile Calculator helps you quantify each one.

Vehicle and Equipment Deductions

Your truck and the equipment attached to it represent the largest capital investment in your business. The IRS provides several ways to deduct these costs, either all at once or spread over time.

Truck Depreciation

If you own your truck, you can depreciate the cost over its useful life. The IRS classifies heavy trucks (GVWR over 13,000 pounds) as 5-year MACRS property, meaning you spread the cost over a 6-year recovery period using the Modified Accelerated Cost Recovery System⁴. However, most owner operators opt for accelerated depreciation methods that front-load the deduction into the first year (see the Section 179 section below).

If you are making loan payments on your truck, the interest portion of each payment is deductible as a business expense on Schedule C. The principal portion is not directly deductible because it represents the cost of the asset, which you recover through depreciation.

Trailer Depreciation

If you own your trailer rather than leasing it, the same depreciation rules apply. Trailers are classified as 5-year property under MACRS and also qualify for Section 179 and bonus depreciation. Reefer units on refrigerated trailers can be depreciated separately from the trailer itself.

ELD Device and Subscription

Your electronic logging device is a required business expense. The hardware purchase price and any monthly subscription fees are fully deductible. Whether you use a subscription-based ELD like Motive or Samsara ($30-$45/month) or a no-monthly-fee device, the costs qualify as ordinary and necessary business expenses.

Maintenance and Repairs

All maintenance and repair costs on your truck and trailer are deductible in the year you pay them. This includes:

• Oil changes and filter replacements
• Brake repairs and replacements
• Electrical system repairs
• Emissions system (DPF, DEF system, EGR) maintenance and repairs
• Body work and paint (if business-related)
• Preventive maintenance inspections
• Roadside repair service calls

There is an important distinction here: repairs that keep your truck in normal operating condition are deductible as current expenses. Improvements that add value or extend the truck's life beyond its original condition (like a complete engine overhaul or a major upgrade) may need to be capitalized and depreciated. Your CPA can help you determine the correct treatment.

Tires

Tire purchases are deductible as a business expense. A full set of drive and steer tires runs $1,800 to $4,000, and most owner operators replace tires at least once per year. Tire recapping costs are also deductible. Track each tire purchase separately with a receipt that shows the date, cost, and number of tires.

Truck Accessories and Equipment

Business-use accessories and aftermarket equipment are deductible. Common items include:

Item	Typical Cost	Deductible?
Chains (for chain law states)	$300-$600	Yes, 100%
Load straps, binders, tarps	$200-$1,500	Yes, 100%
Truck-mounted toolbox and tools	$100-$500	Yes, 100%
CB radio	$50-$200	Yes, 100%
Dash cam	$100-$400	Yes, 100%
Inverter	$100-$300	Yes, 100%
APU (auxiliary power unit)	$3,000-$10,000	Yes (Section 179 eligible)
Sleeper berth upgrades (mattress, bedding)	$100-$500	Yes, 100%

Fuel and Travel Deductions

Fuel is your largest variable expense, and the IRS provides multiple deduction categories covering your costs on the road.

Diesel Fuel

All diesel fuel purchased for business use is fully deductible. At current prices, a solo owner operator burning 1,000 to 1,500 gallons per month is spending $3,500 to $6,750 monthly on fuel alone, making this one of the largest single deductions on your return. Keep every fuel receipt, or use your fuel card statements as documentation.

DEF (Diesel Exhaust Fluid)

DEF is a separate, deductible expense. Most trucks consume 2-3 gallons of DEF per 100 gallons of diesel, adding $50 to $100 per month in costs. Small expense, but it adds up over a year.

Fuel Taxes (IFTA)

The fuel taxes you pay through IFTA quarterly filings are deductible as a business tax expense. These are taxes you have already paid at the pump and reconciled through your IFTA return. Any additional IFTA tax payments owed are also deductible. Note that IFTA refunds you receive should be reported as income.

Per Diem (Meals While Traveling)

Per diem is one of the most valuable and most misunderstood deductions for truck drivers. Here are the current rules.

Who qualifies: Self-employed truck drivers subject to DOT hours-of-service regulations⁷ who travel away from their tax home.

Current rates (effective October 1, 2025 through September 30, 2026):

Travel Location	Full Day Rate	Partial Day Rate	80% Deductible Amount (Full Day)	80% Deductible Amount (Partial Day)
Continental US (CONUS)	$80	$60	$64	$48
Outside CONUS	$86	$64.50	$68.80	$51.60

The 80% rule: Transportation workers subject to DOT hours-of-service regulations can deduct 80% of the per diem rate, compared to the standard 50% that applies to most other taxpayers¹. This higher percentage is specified in IRS Publication 463.

Full day vs. partial day: A full day means you are away from your tax home for a complete 24-hour period. The day you leave and the day you return are partial days.

Per diem vs. actual expense method: You can choose either the per diem method (using the flat daily rate) or the actual expense method (deducting actual meal costs with receipts). Most owner operators use per diem because the flat rate typically exceeds what they actually spend on meals, and it eliminates the need to save every restaurant receipt. However, you cannot switch between methods within the same tax year.

Example calculation: An owner operator who is on the road 280 full days per year, all within the continental US:

• 280 days x $80 per diem rate = $22,400
• $22,400 x 80% = $17,920 deductible per diem

That is a meaningful deduction that directly reduces your taxable income. Many new owner operators do not claim per diem at all because they do not know about it, which is money left on the table every year.

Tolls

All toll charges incurred during business travel are fully deductible. This includes highway tolls, bridge tolls, and tunnel tolls. Use an E-ZPass or similar electronic toll system to create an automatic record, or keep receipts for cash toll payments. Monthly E-ZPass statements work as documentation.

Parking Fees

Truck parking fees are fully deductible as a business expense. This includes paid truck stop parking, reserved parking fees (apps like TruckPark or Trucker Path reservations), and any overnight parking charges. Given the truck parking shortage across the country, paid parking costs have increased in recent years and are worth tracking carefully.

Scale Fees and Weigh Station Costs

CAT scale tickets and weigh station fees are deductible business expenses. If you cross the scales regularly, these $12 to $15 charges add up to several hundred dollars per year.

Lumper Fees

Lumper fees paid at warehouses for unloading services are deductible. These range from $50 to $300 per occurrence. Always get a receipt from the lumper service or warehouse. If your broker reimburses the lumper fee, the reimbursement is income and the fee is an expense -- they offset each other.

Insurance Deductions

Insurance is your largest or second-largest fixed cost. The good news: all premiums paid for business-related insurance policies are fully deductible.

Insurance Type	Typical Annual Cost	Deductible?
Primary liability ($1M)	$8,000-$14,000	Yes, 100%
Cargo insurance	$1,200-$2,400	Yes, 100%
Physical damage (truck)	$2,000-$5,000	Yes, 100%
Bobtail/non-trucking liability	$400-$1,000	Yes, 100%
Occupational accident	$1,800-$3,600	Yes, 100%
General liability	$500-$1,500	Yes, 100%

Health Insurance (Self-Employed Deduction)

If you are self-employed and not eligible for health insurance through a spouse's employer, you can deduct 100% of your health insurance premiums. This includes premiums for yourself, your spouse, and your dependents. This deduction is taken on Form 1040 (not Schedule C), and it reduces your adjusted gross income. It does not reduce your self-employment tax, but it does reduce your income tax.

Important: this deduction applies to medical, dental, and vision insurance, as well as qualified long-term care insurance premiums (subject to age-based limits).

Life Insurance and Disability Insurance

Life insurance premiums are generally not deductible for sole proprietors and single-member LLCs. However, if your trucking business is structured as an S-Corporation and the policy is part of an employee benefit plan, it may be deductible. Disability insurance premiums are similarly non-deductible for self-employed individuals in most cases, though paying premiums with after-tax dollars means any disability benefits you receive are tax-free. Consult your CPA on the specifics of your situation and business structure.

Business Operations Deductions

The day-to-day costs of running a trucking business generate a long list of deductible expenses.

Factoring Fees

If you use a freight factoring company to get paid faster, the factoring fees (typically 1-5% per invoice) are deductible as a business expense. On $200,000 in annual gross revenue factored at a 3% rate, that is $6,000 in deductible fees. For more on how factoring works and what it costs, see our freight factoring guide.

Load Board Subscriptions

Monthly or annual subscription fees for load boards (DAT, Truckstop.com, Direct Freight) are fully deductible. Whether you pay $40/month or $150/month, the full cost qualifies as a business expense.

Dispatch Service Fees

If you use a dispatch service, the fees (often 5-10% of gross revenue) are deductible as a business expense.

IFTA Filing and Permits

The cost of IFTA decals, IRP (International Registration Plan) apportioned plates, UCR (Unified Carrier Registration) fees, and any state-specific operating permits are all deductible.

Permit/Registration	Typical Annual Cost	Deductible?
USDOT number	Free (initial), biennial update free	N/A
MC authority	$300 (one-time)	Yes, amortize or deduct in year paid
BOC-3 filing	$30-$75 (one-time)	Yes
UCR registration	$76/year9	Yes, 100%
IRP apportioned plates	$1,500-$2,500/year	Yes, 100%
IFTA decals	$5-$10/year	Yes, 100%
HHG permit (if applicable)	Varies	Yes, 100%
Oversize/overweight permits	$15-$200 each	Yes, 100%
TWIC card	$125.25 (5-year renewal)	Yes, prorated or deducted when paid

Drug and Alcohol Testing Consortium

FMCSA requires every CDL holder operating under their own authority to be enrolled in a drug and alcohol testing consortium. Annual consortium fees ($75-$200/year) and any individual test costs are deductible.

BOC-3 Process Agent

Your BOC-3 process agent filing fee is a deductible business expense, whether it is a one-time fee or an annual renewal.

Heavy Highway Vehicle Use Tax (Form 2290)

The annual HVUT payment (currently $550 per year for trucks 55,000 pounds and over) is deductible as a business tax expense.

Office, Technology, and Administrative Deductions

Cell Phone

If you use your phone for business, you can deduct the business-use percentage of your phone bill and the cost of the phone itself. If 80% of your phone use is business-related (dispatching, broker calls, ELD monitoring, load board apps, GPS), you can deduct 80% of the cost. Many owner operators carry a dedicated business phone, which makes 100% of the cost deductible.

GPS and Navigation Subscriptions

Subscription fees for GPS and navigation services (Trucker Path, CoPilot Truck, Rand McNally subscriptions) are deductible. The hardware cost of a standalone GPS unit is also deductible.

Accounting and Tax Software

Subscription fees for accounting software (QuickBooks, FreshBooks, Wave) and tax preparation software are deductible. If you hire a CPA or tax preparer, their fees are also deductible as a business expense.

Legal Fees

Legal fees related to your trucking business are deductible. This includes costs for LLC formation, contract review, and any business-related legal consultations. If you are considering forming an LLC for your trucking operation, our guide on LLC formation for trucking covers the process and benefits.

Home Office Deduction

If you use a dedicated space in your home exclusively and regularly for managing your trucking business (dispatching, bookkeeping, trip planning), you may qualify for the home office deduction⁵. The simplified method allows a deduction of $5 per square foot of office space, up to 300 square feet ($1,500 maximum). The actual expense method lets you deduct a proportional share of your rent or mortgage, utilities, and insurance based on the percentage of your home used for business. This deduction has specific IRS requirements, so confirm your eligibility with a tax professional.

Business Meals (Beyond Per Diem)

If you choose the actual expense method instead of per diem, business meals are 50% deductible for most meals. Remember that DOT-regulated transportation workers get the higher 80% deduction only when using the per diem method. You cannot claim per diem and also deduct actual meal expenses for the same period.

Meals with a clear business purpose, such as a dinner meeting with a broker to discuss rates, may be 50% deductible as a separate business entertainment expense on top of your per diem (for days you are at your tax home, not on the road). Keep a record of the business purpose, who attended, and what was discussed.

Uniforms and Safety Gear

Work-specific clothing and safety equipment are deductible if they are not suitable for everyday wear and are required for your work. This includes:

• Safety vests and hi-vis clothing
• Steel-toe or composite-toe boots
• Hard hats
• Gloves (work gloves, not winter gloves)
• Safety glasses
• Uniform shirts with company logo
• Coveralls or work overalls

Regular clothing (jeans, t-shirts, sneakers) is not deductible even if you wear it only while working.

CDL Renewal and Medical Card

Your CDL renewal fees and the cost of your DOT physical examination (required every 24 months for most drivers) are deductible business expenses. If you hold special endorsements (hazmat, tanker, doubles/triples), any fees or testing costs associated with maintaining those endorsements also qualify.

Association Memberships and Industry Publications

Membership dues for professional trucking associations (OOIDA, state trucking associations) are deductible, as are subscriptions to industry publications and trade journals that help you stay informed about your business.

Section 179 Depreciation for Trucks and Equipment

Section 179 of the Internal Revenue Code allows you to deduct the full purchase price of qualifying equipment in the year you place it in service, rather than depreciating it over several years. For owner operators making a major equipment purchase, this can be a significant first-year tax benefit.

2026 Section 179 Limits

Parameter	2026 Amount
Maximum Section 179 deduction	$2,560,000
Phase-out threshold (total qualifying property)	$4,090,000
Full phase-out point	$6,650,000

For a single-truck owner operator, the phase-out thresholds are effectively irrelevant. You are well below the $4,090,000 threshold. The practical takeaway: you can likely deduct the full purchase price of a qualifying truck and trailer in year one.

What Qualifies

Qualifying property for trucking businesses includes:

• Class 7 and Class 8 trucks (GVWR over 14,000 lbs) -- no sub-limit
• Trailers (dry van, reefer, flatbed, etc.)
• APU (auxiliary power unit)
• Reefer units
• Liftgates
• Computer and office equipment used for business

Trucks with a GVWR over 14,000 pounds are not subject to the "luxury automobile" limits that cap deductions for lighter vehicles. This means a $120,000 Class 8 truck can potentially be deducted in full in year one.

Bonus Depreciation

In addition to Section 179, the One Big Beautiful Bill Act of 2025 restored 100% bonus depreciation for qualifying property placed in service after January 20, 2025. This means that for trucks and equipment purchased and put into service in 2025 or 2026, you may deduct 100% of the cost in the first year.

Section 179 vs. bonus depreciation: Both achieve a similar result (first-year deduction of the full cost), but they have different technical rules. Section 179 is elective (you choose how much to deduct), requires the property to be used more than 50% for business, and is limited to your taxable business income. Bonus depreciation is automatic (unless you opt out), can create a net operating loss, and has no business income limitation. Your CPA can advise which method or combination works best for your situation.

When to Use It (and When Not To)

Taking the full Section 179 or bonus depreciation deduction in year one is not always the best strategy. Consider these scenarios:

Good candidate for first-year deduction: You had a high-income year and want to offset a large tax bill. You purchased a truck mid-year and need to reduce taxable income. Claiming the full deduction keeps more cash in your operation.

May want to spread depreciation out: You are in a lower tax bracket this year but expect income to rise. Your first year of business is showing low or negative net income already. Spreading depreciation over 5 years may provide more total tax benefit over time.

If you are calculating first-year equipment costs for a new operation, our Startup Cost Calculator helps you project the numbers and understand how depreciation fits into your overall financial picture.

Per Diem Deep Dive: Calculating Your Deduction

Per diem is worth a dedicated section because it is one of the few deductions where owner operators consistently leave money on the table. Here is how to calculate it precisely.

Step 1: Count Your Travel Days

A travel day is any day you are away from your tax home on business. Your tax home is your regular place of business (not necessarily where you live). For most over-the-road owner operators, the tax home is the city or general area where they are headquartered.

• Full day: A complete 24-hour period away from your tax home, measured from midnight to midnight.
• Partial day: The day you depart from your tax home and the day you return.

Step 2: Apply the Rate

Using the CONUS rate of $80 per full day and $60 per partial day (effective through September 30, 2026):

Days	Rate	Subtotal
260 full days	$80	$20,800
40 partial days	$60	$2,400
Total per diem		$23,200

Step 3: Apply the 80% Deduction

$23,200 x 80% = $18,560 deductible

At a combined federal tax rate of 30%, that $18,560 deduction saves you approximately $5,568 in taxes. That is real money, and claiming it requires nothing more than an accurate log of your travel days.

Documentation

Keep a per diem log that records the date, whether it was a full or partial day, and your general location. Your ELD records provide supporting evidence of where you were on any given day. Some accounting software (ATBS, for example) has built-in per diem tracking designed specifically for truck drivers.

Quarterly Estimated Tax Payments

As a self-employed owner operator, no employer withholds taxes from your settlement checks. You are responsible for estimating and paying your own taxes quarterly using Form 1040-ES⁶.

2026 Quarterly Due Dates

Quarter	Period Covered	Due Date
Q1	January 1 - March 31	April 15, 2026
Q2	April 1 - May 31	June 16, 2026
Q3	June 1 - August 31	September 15, 2026
Q4	September 1 - December 31	January 15, 2027

What You Owe

Your quarterly payment covers two separate taxes:

Self-employment tax (Schedule SE): 15.3% of your net earnings from self-employment²³ (up to the Social Security wage base of $184,500 for 2026, then 2.9% on earnings above that). You can deduct half of your self-employment tax when calculating your adjusted gross income. An additional 0.9% Medicare surtax applies to self-employment income above $200,000 ($250,000 for married filing jointly).

Federal income tax: Based on your tax bracket after all deductions. For most single-truck owner operators, this falls in the 12% to 22% bracket.

How to Calculate

The simplest method: set aside 25-30% of your net income (gross revenue minus business expenses) every settlement period into a separate savings account. When a quarterly payment is due, calculate your actual estimated tax using the 1040-ES worksheet or have your CPA run the numbers.

Underpayment penalties: If you do not pay enough through quarterly estimates, the IRS charges an underpayment penalty. To avoid the penalty, your total estimated payments for the year must equal at least 90% of your current year's tax liability or 100% of your prior year's tax liability (110% if your prior year AGI exceeded $150,000).

For a broader look at how taxes fit into your overall income picture, our guide to owner operator income breaks down the math from gross revenue to net take-home pay.

Record-Keeping Requirements and Best Practices

The IRS does not accept "I think I spent about that much" as documentation. Good record-keeping is both a legal requirement and the difference between claiming every deduction you are entitled to and leaving money on the table.

What the IRS Requires

For each deductible expense, the IRS expects documentation that includes:

• Amount of the expense
• Date the expense was paid or incurred
• Business purpose of the expense
• Place (for travel-related expenses)

For assets like trucks and equipment, you also need to document the date placed in service, the cost basis, and the percentage of business use.

Best Practices

Use a dedicated business bank account and credit card. Mixing personal and business expenses is the fastest way to lose deductions and attract IRS scrutiny. If your trucking business is structured as an LLC, maintaining separate accounts is also required to preserve your liability protection. Our guide on forming an LLC for trucking explains why this separation matters.

Save every receipt digitally. Use a receipt-scanning app (Dext, QuickBooks receipt capture, or even your phone's camera) to photograph receipts the day you get them. Paper receipts fade and get lost. Digital copies stored in the cloud do not.

Categorize expenses as they occur. Do not dump a shoebox of receipts on your CPA's desk in March. Categorize each expense into the correct bucket (fuel, maintenance, tolls, parking, etc.) weekly or at minimum monthly. Accounting software makes this manageable.

Keep a mileage log if you use the standard mileage rate. The 2026 IRS standard mileage rate for business use is 72.5 cents per mile. However, most owner operators use actual expenses (fuel, depreciation, maintenance, insurance) rather than the standard mileage rate because actual expenses almost always produce a larger deduction for a Class 8 truck. If you do use the standard mileage rate, you need a contemporaneous log of business miles driven.

Maintain your per diem log daily. Record each day's status (full day, partial day, or at home) while the information is fresh. Your ELD data backs this up, but a dedicated per diem log is the primary documentation.

Retain records for at least three years. The IRS generally has three years from the date you file to audit your return. However, if they suspect underreporting of income by more than 25%, the window extends to six years. Many tax professionals recommend keeping records for seven years as a precaution.

Tools That Help

Tool	Purpose	Approximate Cost
QuickBooks Self-Employed	Expense tracking, mileage, invoicing	$15-$30/month
ATBS	Trucker-specific tax and accounting	$50-$80/month
Dext (formerly Receipt Bank)	Receipt scanning and categorization	$20-$30/month
Relay / Lili (business banking)	Free business bank account, expense tagging	Free
ELD records (Motive, Samsara, etc.)	Per diem documentation, trip records	Included with ELD subscription

Common Audit Triggers for Truckers

The IRS does not audit returns randomly. Certain patterns and red flags increase your odds of receiving a notice. Here are the ones most relevant to owner operators.

Excessive per diem claims. If you claim 365 days of per diem but your ELD records show you were at your tax home for 100 of those days, you have a problem. Be accurate. Only claim days you were genuinely away from your tax home.

High Schedule C deductions relative to income. If your deductions consume 80-90% of your gross revenue, leaving almost nothing as net income, the IRS may question whether your expenses are legitimate or inflated. For most owner operators, expenses in the 55-70% range are normal and defensible.

Round numbers everywhere. A return full of round numbers ($5,000 for maintenance, $3,000 for tolls, $2,000 for parking) signals estimation rather than actual record-keeping. Real expenses have odd amounts. If your records are legitimate, report the exact figures.

Mixing personal and business expenses. Grocery runs, family dinners, personal clothing, and non-business travel cannot be deducted as business expenses. If your business credit card shows charges at department stores and theme parks, that raises questions about the legitimacy of your other deductions.

Claiming 100% business use on a vehicle used personally. If your truck is your only vehicle and you use it for any personal driving (even occasional errands), claiming 100% business use is inaccurate. Be honest about the business-use percentage. For most dedicated OTR trucks, 90-95% business use is defensible.

Large first-year Section 179 deductions with low income. Taking a $150,000 Section 179 deduction in a year where you only grossed $100,000 can draw scrutiny. This is where bonus depreciation (which can create a net operating loss) may be more appropriate than Section 179 (which is limited to taxable income). Your CPA should guide this decision.

Deduction Checklist: Quick Reference

Use this table as a year-end checklist to make sure you have not missed anything.

Category	Deduction	Notes
Vehicle	Truck depreciation (or Section 179/bonus)	See Section 179 section
	Trailer depreciation	Same rules as truck
	Truck loan interest	Interest only, not principal
	ELD device and subscription	Hardware + monthly fees
	Maintenance and repairs	Keep all receipts
	Tires	Track each purchase
	Truck accessories and equipment	See accessories list
Fuel/Travel	Diesel fuel	Keep fuel card statements
	DEF fluid	Track separately
	IFTA fuel taxes paid	Deduct as business tax
	Per diem	80% deductible for DOT workers
	Tolls	Use E-ZPass statements
	Parking fees	Truck stop and reserved parking
	Scale fees	CAT scale tickets
	Lumper fees	Get receipts at every stop
Insurance	Liability, cargo, physical damage	All premiums deductible
	Occupational accident	Fully deductible
	Health insurance	Self-employed deduction (Form 1040)
Operations	Factoring fees	1-5% per invoice
	Load board subscriptions	DAT, Truckstop, etc.
	Dispatch service fees	If applicable
	Permits (IRP, UCR, MC, etc.)	All fees deductible
	Drug/alcohol testing consortium	Annual fees + test costs
	HVUT (Form 2290)	$550/year for 55K+ lbs
Office/Admin	Cell phone (business %)	Business-use portion
	GPS/navigation subscriptions	Hardware and software
	Accounting/tax software	Or CPA fees
	Legal fees	Business-related only
	Home office	If you qualify
Personal	CDL renewal and DOT physical	Required for your work
	Safety gear and uniforms	Work-specific only
	Association dues	OOIDA, state associations
	Continuing education	CDL endorsement training

What About Lease Operators?

If you are leased on to a carrier rather than operating under your own authority, many of these deductions still apply, but some do not. Your carrier typically pays for insurance and authority-related permits, so those are not your expenses to deduct. However, you can still deduct:

• Per diem
• Fuel (if you pay for your own fuel)
• Maintenance and repairs
• Truck payments and depreciation
• ELD costs (if not provided by carrier)
• Phone, GPS, and technology costs
• Safety gear and uniforms
• Association memberships

The specific deductions available depend on your lease agreement. Review it carefully with your CPA to understand which expenses you bear and which the carrier covers.

Getting Professional Help

Tax preparation for an owner operator is more involved than a standard W-2 tax return. Between per diem calculations, depreciation decisions, quarterly estimates, and the self-employment tax, there is a lot of room for error in both directions: paying too much or claiming deductions you cannot substantiate.

A CPA who specializes in trucking will typically charge $500 to $1,500 for annual tax preparation, depending on the complexity of your operation. That fee is itself deductible, and a good trucking CPA will almost certainly save you more than their fee in deductions you would have missed.

Organizations like ATBS (America's largest tax and accounting firm for owner operators) offer year-round bookkeeping and tax services bundled together, which can be more cost-effective than hiring a general CPA who does not understand trucking-specific deductions like per diem.

If you are just starting out and trying to understand all the costs involved in running a trucking business, our starting a trucking business guide walks through the complete launch process, and our Cost Per Mile Calculator helps you track every expense against your revenue in real time.

The bottom line: every dollar you fail to deduct is a dollar you overpay in taxes. Keep your records clean, claim every legitimate deduction, make your quarterly payments on time, and work with a professional who knows this industry. Your future self -- especially in April -- will thank you.