2027 Trucker Per Diem Rates: What IRS Notice 2026-60 Says

IRS per diem rates for truckers from October 1, 2026 through September 30, 2027: $80 a day in the continental U.S., $86 outside it, partial days, the 80% limit and a rate history.
Articles for owner-operators and small fleets: pay, taxes, per diem, fuel costs and running a trucking business, from a CPA who builds trucking spreadsheets.

IRS per diem rates for truckers from October 1, 2026 through September 30, 2027: $80 a day in the continental U.S., $86 outside it, partial days, the 80% limit and a rate history.

Riggi is a trucking bookkeeping app for owner-operators and small fleets: loads, expenses, factoring, driver pay, P&L and fuel reports on iPhone, iPad and Android.

Diesel set a record in September 2026. The U.S. average on-highway price reached $6.53 a gallon on September 21, according to the U.S. Energy Information Administration (EIA). It was $3.81 on February 23, just before the Iran war began. This…

A custom trucking business system puts dispatch, revenue, driver pay, deductions and invoices in one place. This post covers the problems it solves for small fleets and brokers, what it does, what it takes to build one, and an example…

QuickBooks is general small-business accounting software. It is built around bank feeds, invoices and a chart of accounts with categories like rent and office supplies. An owner-operator’s books revolve around other things: loads, miles, fuel bought in many states, per…

A custom trucking spreadsheet is an Excel or Google Sheets system built around one trucking business: its loads, pay structure, expenses and reports. EverReachCraft builds them through Custom Builds (a system built from scratch) and template customization (an existing template…

Newer rates: the rates for October 1, 2026 through September 30, 2027 are in 2027 Trucker Per Diem Rates. The Internal Revenue Service (IRS) has released the special per diem rates for the transportation industry for the year starting October…

Many truck drivers are paid on a 1099 as independent contractors. Some run their own trucking businesses. Others work under conditions that the law treats as employment, even though the paperwork says “contractor.” This post covers the difference, the tests…

Many company drivers reach a point where they ask whether to become an owner-operator. This post compares owner operator vs company driver on pay, startup costs, monthly expenses, taxes and lifestyle. Common reasons include more control over loads and schedules,…

For owner-operators and independent truck drivers, every mile comes with expenses. Fuel, maintenance and insurance get most of the attention, but per diem is one of the larger tax deductions for drivers who spend nights away from home. This guide…