01
Company drivers vs. owner-operators
W-2 company drivers generally cannot deduct unreimbursed employee expenses (meals, lodging, uniforms, tools, licensing, travel) on their 2025 federal return under the TCJA suspension of miscellaneous itemized deductions. The right move is to request reimbursement from the employer under an accountable plan; some states still allow employee business expenses on the state return. Owner-operators and independent contractors reporting on Form 1099-NEC generally file Schedule C (sole proprietor / single-member LLC), Form 1065 (partnership), Form 1120-S (S-corp), or Form 1120 (C-corp) and may deduct ordinary and necessary trucking-business expenses under IRC §162.
02
Truck operating expenses
Deductible operating costs include diesel fuel, DEF, oil and lubricants, tires, repairs, preventive maintenance, replacement parts, truck washes, towing, roadside assistance, batteries, windshield replacement, inspection fees, registration and license plates, Heavy Vehicle Use Tax (Form 2290), IFTA taxes and filing fees, IRP registration, DOT and operating-authority fees, permits, scale and weighing fees, tolls, business parking, trailer rental, and truck and trailer storage. Keep vendor invoices identifying the truck, date, vendor, expense, and amount — IRC §6001 recordkeeping applies to every category.
03
Purchasing a truck — depreciation, §179, and bonus
The purchase price of a tractor is capitalized as a business asset rather than expensed as a repair. Recovery is through regular MACRS depreciation (three-year class for over-the-road tractors), §179 expensing, or bonus depreciation, depending on purchase price, date placed in service, business-use percentage, new-or-used status, GVWR/classification, financing, current business income, and the depreciation rules in effect that year. Loan principal is not separately deductible because cost is recovered through depreciation; the business portion of loan interest generally is. A large first-year deduction can trigger IRC §1245 depreciation recapture on sale, so the biggest immediate deduction is not always the most advantageous.
04
Leased trucks
Qualifying business lease payments are generally deductible, along with required maintenance charges, mileage charges, lease administration fees, insurance paid under the lease, and business-related early termination charges. Lease-purchase agreements require careful review — an agreement labeled a 'lease' may be treated as a purchase for tax purposes, which changes the deduction from lease payments to depreciation plus interest.
05
Meals and the DOT transportation per diem
Self-employed drivers subject to DOT hours-of-service rules may deduct 80% (IRC §274(n)(3)) of qualifying business meal expenses while traveling away from the tax home. Under IRS Notice 2025-54, the special transportation-industry M&IE rate is $80/day CONUS and $86/day OCONUS, with 75% of the applicable rate on the first and last travel days. Example: 5 full days × $80 = $400, plus 2 partial days × $60 = $120; $520 × 80% = $416 deductible. The driver must be far enough from the tax home to require sleep or rest — a local Jacksonville, JAXPORT, or intra-Duval run does not qualify. Keep ELD reports, dispatch records, bills of lading, fuel receipts, trip sheets, and dates/destinations. A driver cannot claim both per diem and actual meal costs for the same trip, and the special rate does not include lodging (IRS Publication 463).
06
Lodging, travel, insurance, and professional expenses
Overnight lodging (hotels, motels, short-term rentals), business airfare, rental cars, taxis and rideshare, business parking and tolls, baggage fees, and transportation between lodging and a work location are deductible when required for business travel away from the tax home. Insurance deductions include commercial truck, bobtail, non-trucking liability, cargo, general liability, occupational accident, physical damage, trailer interchange, workers' compensation, and business interruption; life insurance is generally nondeductible when the business owner is directly or indirectly the beneficiary. Self-employed health insurance may qualify for a separate deduction. Professional deductions include CDL renewals, DOT physicals, drug and alcohol testing, TWIC and TSA background checks, hazmat endorsement fees, MVR reports, continuing education, safety training, trucking association and union dues, bookkeeping and tax-preparation fees allocable to the business, business legal fees, business consulting, and compliance services.
07
Dispatch, technology, supplies, and payments to other drivers
Dispatch fees, factoring fees, load-board subscriptions, broker fees, freight-matching services, ELD subscriptions, GPS/navigation, accounting and payroll software, business banking and credit-card processing fees, business loan interest, office supplies, printing and postage, website and advertising, business licenses, registered-agent fees, LLC/corporation fees, and tax-permit fees are generally deductible. The business-use percentage of cellphones, mobile hotspots, internet, CB radios, ELD/GPS equipment, laptops, tablets, printers, scanners, business software, electronic toll transponders, dash cameras, and security/tracking systems is deductible. Safety and supply items — work gloves, safety boots, reflective clothing, hard hats, fire extinguisher, first-aid kit, load straps, chains, tarps, locks, toolboxes, hand tools, cleaning supplies, paper logs, and cargo-control equipment — are deductible; ordinary clothing suitable for everyday wear is not. Payments to employee drivers, independent contractor drivers, relief drivers, dispatchers, office employees, and mechanics are deductible, but the business must correctly classify workers (Form W-2 vs. 1099-NEC), file payroll returns, and handle state unemployment and workers' comp — paying someone as a contractor does not automatically make them one.
08
Home office and business mileage for a separate vehicle
An owner-operator's home office qualifies under IRC §280A if part of the home is used regularly and exclusively as the principal place for managing the trucking business (dispatch, invoicing, bookkeeping, compliance, records). A business percentage of rent, mortgage interest, real-estate taxes, utilities, homeowner's or renter's insurance, repairs, and depreciation is deductible on Form 8829. A kitchen table or shared bedroom fails the exclusive-use test. A personal car or pickup used for legitimate business errands — parts runs, repair shops, bank, accountant, supply pickup, travel between separate business locations — may be deducted at the 2025 business standard mileage rate of 70¢/mile with a contemporaneous log. Commuting to a principal work location is personal and nondeductible. Do not apply the passenger-vehicle mileage rate to a tractor-trailer — tractor-trailer costs use actual expenses and depreciation.
09
Northeast Florida trucking corridor — local context
Milk & Honey Co. serves owner-operators, fleet owners, and small trucking companies working the JAXPORT container terminals (Blount Island, Dames Point, Talleyrand), the CSX and NS intermodal yards, the I-95 / I-10 / I-295 corridor, Cecil Commerce Center, and the AmazonAir hub at JAXEX. Drivers based in Jacksonville, Southside, Baymeadows, Arlington, Mandarin, Northside, and Baldwin, and in surrounding hubs like Orange Park, Fleming Island, Middleburg, Green Cove Springs, Nocatee, St. Augustine, Yulee, Fernandina Beach, Callahan, and Macclenny, all face the same federal rules — but Florida has no state income tax, which changes estimated-tax planning and where a driver's tax home falls. Port drayage drivers running same-day loops in Duval County usually do not qualify for the DOT per diem because they return home nightly; over-the-road drivers running I-10 west or I-95 north routinely do.
10
Nondeductible items and required records
Not deductible: personal clothing and grooming, haircuts, personal meals not tied to qualifying overnight travel, traffic and parking fines, DOT penalties, personal entertainment and vacations, commuting, the personal portion of phone/internet, loan principal, federal income taxes, personal legal expenses, life insurance benefiting the owner, expenses reimbursed by another party, and any expense without a business purpose. Every driver should provide Forms 1099-NEC / 1099-K / W-2, annual settlement statements, P&L, business bank and credit-card statements, truck/trailer purchase agreements, loan and lease documents, registration and permit records, fuel summaries, IFTA reports, repair invoices, insurance statements, dispatch and factoring statements, ELD and trip reports, meal/per diem travel log, mileage records, asset purchases, payroll reports, Forms 1099 issued to contractors, prior-year depreciation schedule, and Form 2290 with proof of payment. Use a separate business bank account and card, reconcile monthly, and retain records at least three years — longer for depreciable assets, real property, and special-circumstance returns (IRC §6001).
