Per diem calculator for truck drivers

Over-the-road drivers can often deduct a set daily amount for meals and incidental expenses instead of keeping every receipt. The amount is a published government rate, and the deductible share and the way travel days are counted have special rules for transportation workers.

This calculator multiplies the days you were away by the daily rate you enter, applies the 75 percent convention to your first and last travel days if you choose it, and then applies the deductible percentage you enter. You get an estimate you can sanity-check against your own records before you talk to your tax preparer.

How the math works

• Effective days are full days plus travel days. If you tick the box, each travel day counts as 0.75.
• Gross allowance is effective days times the daily rate.
• The deduction is the gross allowance times the deductible percentage.

This tool does not know the current rate or your situation. Look up the current daily rate for transportation workers on the IRS website, and ask a tax professional which percentage and day-counting rules apply to you. Keep a log of the nights you were away from your tax home.

Worked example

You were away 198 full days plus 2 travel days. The rate you enter is 60 a day, just as an illustration, and the deductible percentage is 80. With the travel-day box ticked, effective days are 198 + 1.5 = 199.5. The gross allowance is 199.5 x 60 = 11,970, and the estimated deduction is 11,970 x 80% = 9,576.