← Owner-operator per diem calculator
In general, a self-employed truck driver who is away from home overnight for work can deduct meals and incidental expenses, either from actual receipts or with a per diem rate instead of tracking each meal. For drivers under the DOT hours-of-service rules the deductible share of meals is 80%. Every figure in this page is a starting point to verify against the current GSA and IRS notices.
220 full days and 30 travel days away, at a default $80 a day (verify the current rate; it is higher outside the continental US). Travel days count at 75%.
220 × $80 = $17,600. 30 × $80 × 75% = $1,800. Together $19,400. At the 80% limit the per diem deduction is $15,520. If receipts total $9,000, they give $7,200, so per diem is larger here.
At $80,000 of net profit, the 15.3% × 92.35% self-employment tax falls by about $2,193, and a 22% bracket on the deduction adds roughly $3,650 more. Your numbers will differ.
A self-employed truck driver who is away from home overnight for work can generally deduct meals and incidental expenses, either with actual receipts or a per diem rate, subject to the 80% DOT hours-of-service limit. Verify the current rules and rates with the IRS and a tax professional.
Generally not as an unreimbursed employee expense, but rules changed under 2025 legislation: verify with the IRS and a tax professional before relying on any answer.
Open the calculator, replace the example with your own days and receipts, and see which is larger. Nothing is uploaded. Related: owner-operator cost per mile calculator and IFTA quarterly fuel tax calculator.