buksoTrucking truck driver per diem DOT
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
United States
US: If you are subject to the Department of Transportation hours-of-service limits (for example interstate truck drivers), you can deduct 80% of business meal costs while away from your tax home, instead of the usual 50%. You can use the IRS special transportation-industry per diem rate instead of actual meal costs; keep a log of the days away.
Official source: irs.gov