I'm pretty sure Owner/Operators pretty much can and do report everything for tax deductions as it is their business.

But what about if I am a company driver? Is the food I eat on the road, and other essentials (maps, logs, GPS, radios, etc) tax deductible?

Are filing taxes any different as a driver than they are for anyone else?

There are some differences.

To be specific you are entitled to the daily per diem which is currently 52.00 per day for the contiguos US and 58.00 per day for Canada. Now you may only deduct 75% off that amount on this years taxes. I believe next year it goes up to 80%. You must have been away from your tax home to qualify for this though. Meaning if you are a local driver and return to your house each day you may NOT claim the per diem.

As for your other expenses yes you may itemize these so long as the company did not reimburse you for them and they are considered "usual and/or customary" for your field of work. This means anything you purchased to do your job. Such as your CDL and testing fees. Maps, gloves, cb's, satelite radio, gps systems, small tools, work boots, work clothes (must only be used for work and no blue jeans do not qualify nor do t shirts). They are referring to uniforms that have company logos or are required by your employer. Your cell phone will be deductible as well provided you use it primarily for business.

Other expenses to consider would be shop rags, cleaning supplies (such as paper towels, armor all, cleaning solutions, etc), duct tape, flashlight, batteries, log books (log book covers), Safety equipment such as hard hats + safety glasses, Fifth wheel pull bars, tandem slider tool, etc.

There are many more that are itemizable and they are listed in many places at this forum. Look through some of those threads to get a more comprehensive list.

Some popular misperceptions of itemizable deductions are gas expenses for a company driver back and forth to work. This is considered commuting and is not a legitimate deduction.

Out of route mileage or variances that you were not paid for are not allowable either (in either case o/0 or company).

Another old wives tale is deducting the family dog as a security expense and his food, water, and vets bills. The only way to get away with this 1 is you must have proof that your dog was trained as a guard dog otherwise you cannot claim this.

If your in any doubt as to how to file or what to file then you should seriously consider hiring a competent cpa that specializes in truck driver tax returns. Chances are if the guy knows the per diem rate allowance, and how many years you may depreciate a tractor then he has an understanding of the biz.

Most HR Block and Jackson Hewitt places are very generalized and the folks preparing those returns have full time jobs and only moonlight to make a little extra cash and proabably are not up on the current IRS regs as they concern truckers.

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Knowledge is Power

This is 100% true. I walked into my local H&R to see if there was anyone there that knew the IRS Regs for truckers and they directed me to a guy in the back who said "Oh yeah, I know all about it...you know, that you are limited to how many hours you can drive in a day and such."

I said thank you and walked away.

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Just remember,if the world didn't suck, we'd all fall off.

You go Gazoo! Smartest thing you coulda done in that situation; Just walk away.

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Knowledge is Power

Good post. Except for the above. There is no real problem with a write off of a pet in a truck. Any dog offers security by its basic instinct of protecting its master and alerting him to intruders. This holds true to even cats that will hiss at strangers.

IRS does not really look at these costs due to the low dollars involved.

PS..
Professional tax preparer since 1982. Enrolled Agent to practice before the IRS.

I simply relayed what I have read from several trucking mags that do articles on a regular basis on what is deductible and what is not. I have thrown away the mag I used as resource material but I will recheck and relay the magazines title and the authors name so you may see I wasn't "making it up."

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Knowledge is Power

Please don't take it as that way. I know there are many people, writers, magazines and etc that state that.

I was just letting you know there is more leeway than the article writers write. It is an expanding gray area.

I never thought you made it up.....

Keep up the good advice..

I see your point and understand that many push the envelope on "deductions."

When they "get away with it" due to not having an audit they simply assume it is legitimate. I may be totally off base on this but I prefer to err on the safe side and not list a questionable deduction especially if it may invite additional scrutiny.

I am also aware that a large portion of tax returns are never even looked at by a person. It is in fact automated and so long as the tax return does not trigger any red flags (based upon the parameters set by the IRS) the return is accepted. It is when these red flags pop up that a real life person is tasked with scrutinizing the return.

I appreciate your contribution nontheless (even if we do not agree lol).

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Knowledge is Power

A magazine named Independant Contractor the February edition (which is free at any truckstop).
Under the heading "Money Matters" Titled What is and what is Not Deductible.

The article is on page 50 of the book and was submitted by Howard and Shasta of PBS Tax and Book Keeping Service.

I do not use their service although I always read what they publish and so far it has jived with other sources I have found.

I hope this helps others interested in learning more about taxes.

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Knowledge is Power

This should be good info for those interested.

Personally, I will get my info from the code itself.

Thanks for their info, have read them in the past.