TruckTaxHub

Glossary

Per Diem

Per diem generally refers to an allowance method connected to travel expenses, but applicable rates and rules need current-year review.

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

Per Diem in plain English

Per diem generally refers to an allowance method connected to travel expenses, but applicable rates and rules need current-year review.

Where Per Diem shows up

Per diem shows up in discussions about meal expenses on overnight business trips. For truck drivers, the IRS publishes specific transportation industry per diem rates that differ from the general federal rate. The applicable rate, documentation requirements, and limits need current-year verification because the IRS adjusts these figures. Per diem is one component of the total expense picture for an owner-operator's Schedule C.

Verify Per Diem before filing

Definitions can depend on the form, tax year, or jurisdiction. Verify current official instructions before relying on a term for filing.

FAQ

Is this Per Diem definition legal or tax advice?

No. It is a general educational definition for recordkeeping and tax-prep organization.

Sources Used

Trucking Tax Glossary A practical glossary for trucking tax and bookkeeping terms. Meals and Per Diem Records for Truck Drivers Meal and per diem rules can change. This page focuses on records and questions to verify, not fixed annual rates. Owner-Operator Tax Basics Owner-operator taxes are easier to manage when income, expenses, payments, and documents are organized throughout the year.