Yes, an over-the-road (OTR) truck driver who receives a W-2 can claim a per diem deduction for meals and incidental expenses (M&IE) while away from home on business. However, the Tax Cuts and Jobs Act (TCJA) of 2017 eliminated the miscellaneous itemized deduction for unreimbursed employee business expenses for tax years 2018 through 2025 for most employees. This means that most W-2 employees cannot deduct these expenses on their federal income tax returns during this period. However, there is an exception for certain categories of employees, including OTR truck drivers who are subject to the Department of Transportation's (DOT) hours of service limits. These individuals can still deduct the per diem for M&IE as an adjustment to income rather than as an itemized deduction. This means they can deduct these expenses even if they do not itemize deductions on their tax return. The per diem rates are set by the General Services Administration (GSA) and can vary depending on the time of year and the location where the driver is spending the night. The IRS also allows a special standard meal allowance for transportation workers, which simplifies the deduction process. To claim the per diem deduction, the truck driver must keep records of the days they are away from their tax home and must not have been reimbursed for these expenses by their employer.