Trucking Tax System | Leased Driver & Owner-Operator Deductions

Trucking Tax System

Leased driver vs owner-operator · Per diem meals · Section 179 · Real‑time deduction analyzer

2025 tax rules Schedule C ready

Gross Income

$0

Total Deductions

$0

Net Profit (Sch C)

$0

Est. Self-Employment Tax

$0

Core Setup

Driver Type

Gross Business Income (1099 + settlements)

Days away from tax home (overnight)

Per diem rate (2025 CONUS $80)

Use per diem instead of actual meal receipts

80% of per diem rate × nights away = deductible meals

Actual meal spend (receipts total)

Document Checklist

Classification Logic

Leased Driver

Pays carrier/leasing company for truck access, does NOT own equipment. Lease payments deductible, no depreciation or loan interest.

Owner-Operator

Owns or finances truck → full operating expenses + interest + Section 179 + depreciation.

Never deduct reimbursed expenses. Capture reimbursements separately.

Suggested Intake Questions

• Did you receive a 1099-NEC or settlement statements?
• Do you own the truck or lease onto a carrier?
• Were any fuel, tolls, or phone costs reimbursed?
• How many nights away from tax home?
• Per diem or actual meals?
• New truck or equipment this year? (Section 179)

Expense Entry (actual amounts)

Deduction Summary

Total Deductions$0

Tax Estimates

Net profit (Schedule C):$0

Self-Employment Tax (92.35% of net × 15.3%):$0

QBI Deduction (20% of net profit*):$0

*QBI subject to phaseouts, permanent under 2025 OBBBA rules. Meals deducted at 80% (per diem or actual).

Preparer notes: Section 179 max $2.5M (2025). Per diem rate $80 CONUS / $86 OCONUS. Always verify receipts and per diem logs.