TruckTaxHub

Deductions & Expenses

ELD and Dash Cam Expense Records

Technology subscriptions and devices should be tied to business use and the truck or driver using them.

Last reviewed: 2026-05-25 Reviewed against current official sources by the TruckTaxHub editorial team General information; review annually

Records

  • Subscription invoices
  • Device purchase receipts
  • Unit assignment
  • Business purpose
  • Cancellation or upgrade records

Mixed use

If a device or phone plan has personal use, keep notes so the preparer can decide how to handle the allocation.

IFTA connection

ELD mileage data may help support IFTA records, but exports should be saved in a usable format.

Separate hardware from service

Some vendors bill hardware, installation, data service, camera storage, GPS tracking, and compliance software on the same invoice. Save the itemized bill so a preparer can decide whether a cost is a subscription, equipment purchase, installation charge, or mixed-use communication expense.

Business-use notes

  • Record which truck or driver used the device
  • Keep cancellation and upgrade emails when equipment changes mid-year
  • Separate dash cam storage, GPS tracking, and ELD compliance fees if the invoice breaks them out
  • Flag phone or tablet plans that are shared with personal use
  • Download mileage exports needed for IFTA before changing providers

Why this category crosses over

The same ELD account can support several workstreams: tax deduction support for subscriptions, IFTA mileage records, safety documentation, and dispatch history. Keeping the invoice with the operational export makes the record stronger than either file by itself.

Provider change checklist

Before canceling or changing providers, download invoices, mileage exports, device assignment records, and any dash cam storage needed for business records. Once the account closes, support can be slower or impossible to retrieve, and year-end bookkeeping may lose the link between the subscription charge and the truck it supported.

Helpful Tools

FAQ

Is this ELD expense information tax advice?

No. It is general educational information. Trucking businesses should confirm current rules and discuss their facts with a qualified tax professional.

Can I deduct my ELD subscription as a business expense?

An ELD subscription used to comply with federal hours-of-service regulations for a commercial truck is generally deductible as an ordinary and necessary business expense. Save the monthly or annual subscription invoices and note which truck or driver the device covers. If the ELD is a hardware device you purchased rather than a monthly subscription, ask your preparer whether it should be expensed fully in the year of purchase or depreciated over time.

My ELD runs on my personal phone. Can I deduct the whole phone plan?

Only the business-use percentage of a phone or data plan is deductible — you cannot deduct the personal portion. If the same phone is used for both business and personal purposes, you'll need a reasonable estimate of the business-use percentage to apply to the monthly bill. Some owner-operators keep a separate phone or SIM for the truck to simplify this, but most use one device and document the approximate business-use split. Your preparer can help you determine a defensible allocation.

Sources Used

Monthly Trucking Bookkeeping Checklist A short monthly routine prevents most trucking bookkeeping cleanup problems. IFTA Mileage Records Mileage records should explain where the truck traveled, not only total miles for the month. Trucking Deductions and Expense Records This section focuses on records and categories, not aggressive tax claims.