# Per Diem & 1099 Tax Strategy for Truckers

> DOT-driver per-diem deduction, the 80% transportation-worker rule under §274(n)(3), method election, and 1099 vs W-2 classification.

Source: <https://www.fasttruckingcompliance.com/guides/per-diem-and-1099-tax-strategy-for-truckers>
Publisher: Fast Trucking Compliance
License: All rights reserved. Citations welcome with attribution and a link back to the source.

## Key takeaways

- IRS Publication 463 transportation-worker per-diem M&IE rate: $69/day CONUS, $74/day OCONUS for 2026.
- 26 USC §274(n)(3) gives DOT HOS workers 80% deductibility instead of the general 50%.
- W-2 drivers cannot deduct unreimbursed per diem through 2025; 1099/Schedule C drivers can.
- Standard per-diem method beats actual expenses for most OTR drivers — easier and almost always larger.
- Quarterly estimated taxes due April 15, June 15, September 15, January 15 under §6654.

## Topics covered

- trucker per diem
- 26 USC 274(n)(3)
- 1099 vs W-2 driver
- Schedule C
- estimated taxes

## Read the full article

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