Special expenses for long haul truck drivers

[gfpstaxes]

I'm finding vague or conflicting information about this. I know long haul truck drivers get to take special expenses on their schedule C, like 80% deduction on meals/Per diem. What about these items:

Showers on the road

Laundry on the road

Toiletries purchased and used on the road

I'd love to find a definitive answer to this.

- Ky

[sjrcpa]

I think the per diem covers meals & incidentals. Those items sound like incidentals.

[qbteachmt]

You are asking about DOT (Department of Transportation) per diem, which has different eligibility applied to IRS per diem. It still matters if they are W2 employees (don't qualify), and it matters if they are Long Haul (overnight) and when/if out of the country (crossing into Canada, for instance).

I like articles that are written to the consumer point of view, such as:

https://turbotax.intuit.com/tax-tips/self-employment-taxes/what-you-need-to-know-about-truck-driver-...

"You can also deduct expenses for showering or doing laundry while traveling for business. Keep track of these expenses, as they can really add up."

https://truckstop.com/blog/truck-driver-tax-deductions/

"Sleeper berth expenses

In addition to claiming any hotel nights you pay for while on the road, you can also claim the expenses associated with setting up your sleeper berth. Items that fall into this category include a mini-fridge, coffee maker, curtains, bedding, food storage containers, and even first aid supplies."

Lodging is Actuals; not per diem.

[imantax]

I believe the per diem is primarily for meals, however, these items are over the road expenses, just like supplies like paper towels windex and such just my opinion.

[qbteachmt]

"just like supplies like paper towels windex and such just my opinion."

I try to have the owner-operator think it through as a "real" business would do.

Supplies for business would not include Shampoo.

Setting up the Office and the Break Room would entail a coffee maker, small fridge, cleaning supplies.

Since Lodging is Actuals, Shower Cost is Actuals, too. Not rental movies, though.

Cleaning the truck is like janitorial.

Etc.

[Greta]

I believe I read that in 2021I long haul truckers can take 100% of their meals? Rate is $66 Jan-Sep and $68 Oct-Dec.

[qbteachmt]

Good point, Greta. covid-related provisions (CAA) apply to this, as well. Not allowing DOT to have 100% while everyone else does, would not make any sense.

https://www.perdiemplus.com/100-deduction-for-per-diem-in-covid-19-relief-package/

https://www.irs.gov/newsroom/irs-provides-guidance-on-per-diem-rates-and-the-temporary-100-percent-d...

"For a taxpayer properly applying the rules of Revenue Procedure 2019-48, Notice 2021-63 provides a special rule that allows the taxpayer to treat the full meal portion of a per diem rate or allowance as being attributable to food or beverages from a restaurant beginning January 1, 2021, through December 31, 2022."

https://www.overdriveonline.com/business/article/15282132/owneroperator-202122-per-diem-tax-breaks-j...

"Essentially, it allowed whatever share of an owner-ops' meals were eaten at a restaurant on any given day to be 100% deductible as a share of the per diem -- this year, set at $66 the first nine months of this year, $69 from October 1 forward. Those per diem rates, in a normal tax year, are deductible at 80%, or $52.80 and $55.20 respectively."

[gfpstaxes]

 believe Incidentals refers to tips or other items connected to meals, not toiletries

- Ky

[gfpstaxes]

So everyone seems to agree that showers are deductible, what about laundry? What about toiletries (shampoo, toothpaste, etc.)?

[qbteachmt]

https://turbotax.intuit.com/tax-tips/self-employment-taxes/what-you-need-to-know-about-truck-driver-...

"You can also deduct expenses for showering or doing laundry while traveling for business. Keep track of these expenses, as they can really add up."

I point out that toiletries, having your hair or nails done, etc, is personal.

If you were traveling for business, staying in hotel/motels, you must report actuals. That shower in your room is part of the room charge.