How much per diem will I receive?
The special trucker per diem rate is:
- USA $69 / day for each FULL day you are away from home (Exit the tax home halo BEFORE noon or enter the tax home halo AFTER noon).
- Canada $74 / day
A partial day is 3/4 of the per diem rate:
- USA $51.75 for each PARTIAL day you are away from home (Exit the tax home halo AFTER noon or enter the tax home halo BEFORE noon).
- Canada $55.50
Note: Per Diem Plus automatically updates the per diem rate in the app on January 1st when required by law.
Do I have to spend all the per diem?
No. This is the maximum amount the IRS will let you claim on your tax return.
Who can claim trucker per diem?
- Self-employed truckers who are subject to DOT HOS,
- Who travel away from home overnight where sleep or rest is required, and
- Do not start and end a trip at home on the same DOT HOS 14-hour work day.
What qualifies as a tax home?
- Where you park your truck. Your regular place of business, or home in a real and substantial sense.
If I live in my truck can I claim per diem?
- No. A taxpayer who’s constantly in motion is a "tax turtle," or someone with no fixed residence who carries their “home” with them.