Understanding per-diem rules is essential for truck drivers to maximize their earnings while complying with IRS regulations. The per-diem allowance is a daily amount provided to cover meals and incidental expenses while on the road. This guide outlines the key aspects of truck driver per-diem rules for 2026. Here is a handy calculator that you can use to look at the Per-Diem rates across the states.
What is Per-Diem?
Per-diem, Latin for “per day,” refers to a daily allowance given to employees to cover expenses incurred while traveling for work. For truck drivers, this typically includes meals and incidental expenses during trips away from home. The IRS allows employers to reimburse these expenses without having to include the amount in taxable income, provided the per-diem rate does not exceed the federal guidelines.
2026 Rates for Truck Drivers
The IRS updates per-diem rates annually based on locality and inflation adjustments. For 2026, the standard federal per-diem rate for meals and incidental expenses (M&IE) is expected to remain close to the 2025 rates, which average around $66 per day for high-cost localities and $59 for standard areas. Truck drivers often use the federal per-diem rate for the “continental U.S.” which is approximately $66 for meals and incidental expenses combined.
Drivers should consult the IRS per-diem lookup tool or Publication 1542 for the latest rates applicable to their travel locations.
Eligibility
Truck drivers qualify for per-diem reimbursements when they are traveling away from their tax home for more than 24 hours. The tax home is generally considered the area where the driver regularly works or lives. If a driver is on a long-haul trip, they can claim per-diem for each day spent away, excluding the day they return home.
Substantiating Expenses
To comply with IRS rules, truck drivers must keep detailed records of their travel dates and locations. Employers typically require drivers to submit travel logs or trip sheets to support per-diem reimbursements. Unlike actual expense reimbursements, drivers do not need to provide receipts for meals when using the standard per-diem rate; however, proper documentation of travel is essential.
Tax Implications
Per-diem payments within IRS limits are not considered taxable income, meaning drivers do not pay income or employment taxes on these amounts. However, if an employer reimburses more than the federal per-diem rate, the excess amount must be reported as taxable income. Drivers who do not receive per-diem reimbursements but pay for meals out of pocket may deduct unreimbursed travel expenses on their tax returns, subject to IRS rules and limits.
Changes to Watch for in 2026
While the IRS has not announced major changes to per-diem rules for 2026, drivers should monitor for updates related to inflation adjustments or changes in tax home definitions. Additionally, evolving work arrangements such as more frequent home returns may affect per-diem eligibility.
Conclusion
Per-diem rules provide a valuable tax advantage for truck drivers by simplifying meal and incidental expense reimbursements. Staying informed about the 2026 per-diem rates and maintaining accurate travel records are key steps to ensuring compliance and maximizing tax benefits.
Partner with our firm for the 2026 Tax Filing Season for 2025 Tax Preparation to experience expert guidance and personalized service that ensures your taxes are handled accurately and efficiently. Let us simplify the process and maximize your returns with our dedicated team by your side. You can look further at the different types of Per Diem and make sure that you are operating with the best advice for your financial and tax situation.
References
- Internal Revenue Service. (2025). Publication 1542: Per Diem Rates. Retrieved from https://www.irs.gov/publications/p1542
- Internal Revenue Service. (2025). Topic No. 511 Business Travel Expenses. Retrieved from https://www.irs.gov/taxtopics/tc511
- U.S. General Services Administration. (2025). Per Diem Rates Lookup. Retrieved from https://www.gsa.gov/travel/plan-book/per-diem-rates
