Guide
Trucker per diem: the IRS rate, a day log and a worked example
Per diem is a meals and incidentals deduction for time away from home. The rate is public. The part that goes wrong is the record: which days, where, and for whom. This guide gives the current IRS figure, a log you can copy and a worked estimate.
In short
- IRS Notice 2026-60 sets the special transportation industry meals and incidentals rate at $80 per day for travel in the continental U.S. and $86 outside it.
- The same notice sets $5 per day for the incidental expenses only deduction.
- It applies to travel away from home on or after 1 October 2026.
- Who qualifies, how partial days work and how much is deductible depend on your tax status. verify Ask your tax professional.
What the notice actually says
We read the notice text, not a summary. Section 3 of Notice 2026-60: "The special M&IE rates for taxpayers in the transportation industry are $80 for any locality of travel in the continental United States (CONUS) and $86 for any locality of travel outside the continental United States (OCONUS)."
Section 4: "The rate for any CONUS or OCONUS locality of travel for the incidental expenses only deduction is $5 per day." Section 6 gives the effective date: travel away from home on or after 1 October 2026, with transition rules for the last three months of 2026 in Rev. Proc. 2019-48.
The picture shows what the rate does across a year of invented days away. Your number of days is the variable, so that is the number to log well.
A daily routine that survives a review
Confirm the rate for the trip date
Use $80 or $86 from the notice, and note the notice number in your file. A new notice is usually issued each year. Check the date of travel against section 6.
Log each day away
Date, city or state where the night was spent, miles, and the load number. An ELD record or the load list can serve as a base.
Mark partial days
The first and last days of a trip are partial. The share you may claim is a tax rule. verify
Keep the home-base record
Write down your tax home. Rules about “away from home” turn on where you work from. Ask your tax professional.
Reconcile monthly
Match days logged against loads and ELD logs. Fix gaps while the driver remembers.
Do not mix with fleet reimbursements
If you pay drivers a per diem allowance, treat that separately and with your accountant.
The rates in Notice 2026-60
| Rate | Amount | Where in the notice |
|---|---|---|
| Transportation industry M&IE, CONUS | $80 per day | Section 3 |
| Transportation industry M&IE, OCONUS | $86 per day | Section 3 |
| Incidental expenses only | $5 per day | Section 4 |
| High-low method, high-cost locality | $329 per day, of which $86 for meals | Section 5 |
| High-low method, other CONUS locality | $230 per day, of which $74 for meals | Section 5 |
Source: IRS Notice 2026-60, 2026-2027 special per diem rates, text read from https://www.irs.gov/pub/irs-drop/n-26-60.pdf on 2026-10-09. The high-low rows are shown for context; most truck drivers use the special transportation rate. Eligibility, the partial-day rule and the deductible percentage are not stated in the notice text we read. verify
Worked example EXAMPLE VALUES
Invented numbers. Driver 1 spends 180 full days away at $80, all in the continental U.S.
- 180 × $80 = $14,400.
- If a percentage limit of 80% applies to this driver, the deduction is $14,400 × 0.80 = $11,520. Whether it applies is a tax question. verify
- At a combined tax rate of 25%, the tax effect would be $11,520 × 0.25 = $2,880.
The rate is public. The $11,520 is only as good as the 180-day log behind it.
Day log to copy
Keep the log with the load files. The estimator does the arithmetic once you have the counts.
What we would check in your audit
- Days away implied by your load list, compared with the days the driver logged.
- Loads with overnight stops that have no log entry.
- Weeks where the driver was paid layover or detention, which also shows days away.
- Whether the dates fall before or after 1 October 2026, so the right notice applies.
Questions
Is the per diem rate the same for every driver?
The notice sets one transportation industry rate for CONUS and one for OCONUS. Eligibility depends on the job and tax status. verify
Do I need receipts?
The point of the special rate is that you use a fixed daily amount instead of meal receipts. You still need records of the travel itself. verify
Can I use the rate for trips before 1 October 2026?
Section 6 says the notice applies to travel on or after that date. Earlier trips fall under the prior notice, 2025-54. Check it.
Is this tax advice?
No. It is a read of a public IRS notice. Your accountant decides what applies.
Related: per diem estimator, IFTA records, layover pay, cost per mile, glossary, compliance calendar pilot, owner-operators.
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