Itemizing Deductions on Income Tax for Truck Drivers

Deductions for truck drivers could significantly reduce their overall tax burden

Truck driving can be hard and expensive work. Thankfully you may be able to lower your tax burden by deducting some of your expenses.

If you are an employee, you can take these deductions on Schedule A [Itemized Deductions]. If you are a statutory employee or are self-employed, you can take these deductions on Schedule C [Profit or Loss from Business].

Here are some of the deductions you can claim:

  • vehicle expenses – you can deduct parking fees and tolls, standard mileage rates (or else the actual expenses), as well as maintenance, repairs, and supplies, which can include oil changes, tuneups, vehicle inspections, tie-down straps, jumper cables, chains, tarps, fuel, bungee cords, floor mats, etc.
  • personal care items – things you need to take care of yourself when you’re on the road including shaving supplies, tissues, laundry detergent, fabric softener, towels, toiletries, pillows, sheets, sleeping bags, grooming supplies, and hand cleaners, as well as shower and laundry facilities
  • travel expenses – such as lodging, meals, and laundry expenses when you are away from home. Note that meal expenses have their own set of rules that govern them
  • cost and upkeep of work clothes and uniforms – in order to deduct them, however, you must wear them as a condition of your employment and they must not be suitable for everyday wear. This includes protective clothing required for your work such as safety shoes or boots, safety glasses, hard hats, and work gloves
  • union and trade association dues
  • flat-rate occupational taxes and excise taxes – such as heavy highway vehicle use tax
  • liability insurance premiums
  • subscriptions to trade publications
  • depreciation of a computer your employer requires you to use in your work
  • licenses and regulatory fees

This is a pretty wide list, so be careful not to go overboard. Remember, these expenses must be unreimbursed in order for you to claim them. Also they can’t be anything too outrageous or lavish. The IRS must consider the expense ordinary and necessary. According to their definition

An expense is ordinary if it is common and accepted in your trade, business, or profession. An expense is necessary if it is appropriate and helpful to your business. An expense does not have to be required to be considered necessary.

Note that if you are deducting these expenses as miscellaneous itemized deductions on Schedule A, you can only deduct the amount of expenses that exceeds 2% of your adjusted gross income (AGI). Take the total amount of expenses you have. Then subtract 2% of AGI. This is how much you can claim.

And remember, as with all itemized deductions, you can only claim the expenses if you keep receipts as proof in the event that you get audited.

When you itemize deductions, that means you can’t claim the standard deduction. Depending on how many expenses you have, it may make sense to claim the standard deduction.

RapidTax can help you choose between the standard deduction and itemizing deductions and help streamline the deduction process. Get started on your 2012 return now.

Photo via NCTRUCKINGITEMS on Flickr.

7 Replies to “Itemizing Deductions on Income Tax for Truck Drivers”

  1. My husband is a truck driver for an oilfield company he works out of town home one week out of the month he is home. We just bought our first home in 2017. We have done standard return in the past should we itemize this year?

    1. Yes, your per diem rate is as follows:
      Jan. 1, 2016 to Sept. 30, 2016…. $59 daily for days worked and away from home.
      The rate increased as of Oct. 1, 2016 and so from Oct. 1, 2016 to Dec. 31, 2016 the rate is:
      $63 daily for days worked and away from home….

      Hope this helped

  2. For 2013, pg. says standard deduction for qualifying widow is $12,200. How must you be qualified? I am a widow. Or do I qualify as Head of Household? Must you have other people there to be H of H? I live alone, but I maintain and pay for it all, so I am the Head..

    1. Hi Kathy,

      Although the Head of Household and Qualifying Widow(er) with dependent child filing statuses seem to apply to your tax situation, you may not qualify if you are not claiming a dependent. If you do not qualify as either filing status, you would then file as single on your taxes and W-4 Form. According to the IRS, here are the basic guidelines for each filing status:

      Head of Household
      A taxpayer may file as “head of household” if he/she is unmarried as of the last day of the year (December 31st). To qualify, the head of household must also be paying for over half the costs of maintain his/her home and have a qualifying dependent (e.g., child or relative) who has lived in the home with them for at least 6 months ― special exceptions may apply to dependent parents). This status is generally used by single parents who have custody of their children. Head of household offers more benefits than the “single” or “married filing separately” statuses, including lower tax rates and higher standard deductions.

      Qualifying Widow(er) with Dependent Child
      This status can only be used by a widow(er) who lives with a dependent child and has not remarried. It may apply for the year in which their spouse passed away, and it can be used for up to 2 years after their spouse’s death. A qualifying widow(er) must have been entitled to file a joint return with their spouse in the year that he/she passed, regardless of whether that return was actually filed. This filing status allows individuals to use the same tax rates as those who are “married filing jointly” as well as the highest standard deduction (provided they do not itemize deductions).

    1. Hi there,
      For 2013 taxes, the standard deduction depends on your filing status. For taxpayers younger than 65, the standard deductions are as follows;

      1. Single- $6,100
      2. Head of Household- $8,950
      3. Married Filing Jointly- $12,200
      4. Qualifying Widow/Widower- $12,200
      5. Married Filing Separately- $6,100

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