2022 Special Trucker Per Diem Rates
The 2022 special trucker per diem rates for taxpayers in the transportation industry have increased $3/day from 2020-2021 and are $69 for any locality of travel in the continental United States (CONUS) and $74 for any locality of travel outside the continental United States (OCONUS). See section 4.04 of Rev. Proc. 2019-48 (or successor).
- The IRS will allow an owner-operator or a motor carrier that offers a company-sponsored per diem plan to temporarily deduct 100% of per diem in tax years 2021 and 2022 (See Full Deduction for Trucker Per Diem in New COVID-19 Pandemic Relief Package).
- Effective date: October 1, 2021
View Notice 2021-52
Are you unsure what per diem is or which drivers can claim travel-related expenses? Our tax experts answer the most common question in a prior post, Trucker Per Diem Simply Explained
Get in touch with the experts at Per Diem Plus today to discuss a smooth rollout for your system.
About Per Diem Plus
Per Diem Plus is a proprietary mobile software application that was designed by truckers and built by tax pros. It is the only IRS-compliant mobile app for iOS and Android that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.
Disclaimer: This article is for information purposes only and cannot be cited as precedent or relied upon in a tax dispute before the IRS.
Copyright 2021 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®