I will not pay a dime this year in federal income tax. I have more deductions than I do taxes by a long shot.
Per diem is $59 per DAY last time I checked. I also have tools ($850) hotels ($1300) cell phone ($2000) etc, etc.
Anyone getting dinged on taxes driving OTR needs to get some schooling or a MUCH better tax person. We have more write-offs than you can shake a stick at.