Truck driver per diem guides

Over-the-road and regional drivers use IRS special transportation rates—not the same tables as federal employees. Start with the calculator, then read the guides below.

• IRS transportation industry per diem rates (truck drivers)

  How the federal $80 CONUS and $86 OCONUS M&IE rates for transportation workers differ from GSA per diem, and when OTR drivers can use them.

• DOT hours-of-service & 80% meal deduction for truckers

  Why many over-the-road drivers use an 80% meal deduction instead of 50%, and what substantiation you still need under Rev. Proc. 2019-48.

• Trucker per diem vs GSA federal rates

  When to use IRS special transportation M&IE versus GSA locality tables—and why our calculator shows both.