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.
80% vs 50% meal deduction
Most taxpayers can deduct only 50% of business meal expenses. Workers subject to the Department of Transportation hours-of-service limits—including many truck drivers—may deduct 80% instead when meals qualify.
Our trucker calculator applies 80% to the gross IRS transportation M&IE total as a simplified planning estimate when you select “DOT hours-of-service.”
Per diem method vs actual receipts
Using the federal per diem method lets you substantiate the amount of M&IE without listing every meal receipt, but you must still use the per diem rules correctly and only for eligible travel days.
Owner-operators
Schedule C filers often pair per diem with other deductions (fuel, depreciation, etc.). A preparer can help decide between per diem and actual expenses for meals.
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Planning aid only · Not tax, payroll, or legal advice · Methodology