Great question. Per diem is one of the most valuable deductions available to truck drivers, but it is also one of the most misunderstood. Per diem allows you to deduct a set daily amount for meals and incidental expenses while you are away from home for work. To claim it properly, the IRS requires clear and accurate records that show when and where you were on the road. You must also meet the qualification requirements to claim this deduction.

What Per Diem Qualification Requirements Must be Met

To claim the per diem deduction you must maintain a tax home. You must satisfy at least two of the three factors listed below to satisfy the requirements needed for a tax home:

  • You perform part of your business in the area of your main home and use that home for lodging while doing business in the area
  • You have living expenses at your home that you duplicate because your business home requires you to be away from that home.
  • You haven’t abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging.

What the IRS Wants to See

The IRS does not require you to keep every single meal receipt when using the standard per diem rate, but they do require documentation that proves you were eligible for the deduction. That means your records should show:

  • Dates of travel – When you left home and when you returned.
  • Locations – Where you traveled for work.
  • Purpose – That your travel was work-related and required you to be away from your tax home overnight.

What Records Count as Proof

Truck drivers usually keep one or more of the following to back up their per diem claims:

  • Logbooks or electronic logging device (ELD) records that already track your hours of service and travel.
  • Dispatch records or trip sheets from your carrier.
  • Receipts for fuel, tolls, or other expenses that confirm where you were on a given day.
  • A travel calendar you maintain that notes dates and routes.

The key is consistency. Your records should line up with one another so that if the IRS ever asks, you can clearly show you were eligible for each per diem day you claimed.

Why Good Recordkeeping Matters

Per diem can save truck drivers thousands of dollars each year by lowering taxable income. If you cannot prove your travel, the IRS can disallow the deduction, leaving you with a bigger tax bill. Keeping detailed records ensures you get the deduction you deserve without stress or surprises.

If you’re still unsure about per diem record keeping, reach out to an Abacus! Professional at (417) 380-5000 or transportation@abacuspro.com.