Vehicle Expenses: These may include parking fees, tolls, standard mileage rate or actual actual expenses (maintenance and repair, registration fees, tires, some or all insurance premiums, oil, fuel and vehicle depreciation if you’re the owner).
Travel Expenses: Lodging, meals, shower facilities and laundry are all fees that could be included. It should be noted that the standard meal per diem for drivers in the US is around $51 (though it does depend on where you’re traveling). You should keep records of your per diem and keep ALL receipts for expenses related to work travel.
Trade Association or Union Membership Dues: If the association is required by your employer, it is 100% deductible. As for other, optional memberships and dues, they may be 100% deductible if it can be proven to improve the employee’s career or if it is a regular industry membership.
License and Regulatory Fees: Fees going towards maintenance of specific license with a state or federal employer or towards trucker education are all deductible.
Truck Related Publications: If truckers choose to seek out publications with industry relevant information that allows them to stay up-to-date in their field, fees associated with gaining those publications can be 100% deductible.
Personal Electronic Devices: If a device is required as part of your job, it can be 100% deductible. However, because these devices can be used for both personal and work-related reasons, if they aren’t required by the employer these devices may still be deductible at 50% of their monthly fee.
Medical Exams: Out-of-pocket medical exams required by the employer are deductible as business expenses.
Personal Needs and Necessities: Anything drivers need to work on the road including specialized clothing, gloves, sunglasses, log books, calculators, binders or luggage can all be deducted if there is proof of their purchase.
Truck Needs and Necessities: Items needed to keep the truck clean and more comfortable and accommodating for the driver are included here. This could be bedding, alarm clocks, tools, cleaning supplies or a coffee maker.
Load Securement Items: Items that secure your shipment load are included here. This could be anything from bungee cords to wide load flags.