Per Diem Tax Deduction Calculator
How It Works
This per diem tax deduction calculator uses established formulas to provide accurate results.
The basic rule:
- Full Day Per Diem = Days Away x Per Diem Rate ($69/day for 2024)
- Partial Day Per Diem = Partial Days x 75% of Daily Rate
- Deductible Amount = Total Per Diem x 80% (IRS meals deduction rate)
- Tax Savings = Deductible Amount x Marginal Tax Rate + SE Tax Savings
Results are estimates. Consult a professional for critical decisions.
Frequently Asked Questions
What is the trucker per diem rate for 2024?
The IRS standard per diem rate for transportation workers is $69 per day within the continental US (CONUS) and $74 per day for travel outside CONUS. This rate is specifically for meals and incidental expenses while away from your tax home overnight. Owner-operators can deduct 80% of this amount, which is higher than the 50% that most other taxpayers can claim.
Can company drivers claim per diem?
Since the Tax Cuts and Jobs Act of 2017, W-2 company drivers generally cannot deduct per diem on their personal tax returns because unreimbursed employee expenses were eliminated as itemized deductions through 2025. However, many carriers offer per diem pay programs that reduce your taxable wages, effectively giving you a similar benefit. Ask your carrier about their per diem pay option.
What counts as a day away from home?
A full per diem day requires you to be away from your tax home for a period that requires sleep or rest. Your tax home is typically the city where your business is based, not necessarily where your family lives. Departure and return days count as partial days at 75% of the full rate. Days you spend at your tax home do not qualify.
Do I need to keep receipts for per diem?
No, the per diem method is an alternative to tracking actual meal expenses. You only need a log showing dates you were away from your tax home, where you traveled, and the business purpose. However, you must consistently use either the per diem method or actual receipts for the entire year — you cannot switch between methods during the same tax year.