What records a driver needs to keep
Recordkeeping sounds like the boring part until a deduction depends on it. The rules do not just ask whether a cost happened; they ask whether you can show what it was, when it was, and what it was for.
What the rules say
26 U.S.C. § 6001 requires taxpayers to keep records as prescribed, and 26 U.S.C. § 274(d) denies deductions for traveling expenses unless the taxpayer substantiates them by adequate records or sufficient evidence.
26 C.F.R. § 1.274-5 sets out the substantiation requirements for travel expenses, including the elements that must be established for each expenditure.
What you were paid
- Settlement statements and the forms reporting what each payer paid you.
- Anything showing amounts a carrier paid you back, and what they were for.
Time away from home
- Logs or records showing where you were and when, since the travel rules turn on being away from a tax home.
- Whatever supports the home you are treating as your tax home in the first place.
Meals and lodging
- Receipts where you are proving actual costs, or the records the allowance method calls for where you are using one.
- Keep meals separate from lodging, because they sit under different rules.
The truck
- Purchase or lease paperwork, including what was traded or financed.
- Records of major work done to the truck, kept apart from routine maintenance.
Running costs
- Fuel, tires, repairs, insurance, tolls, scales and parking, with enough detail to tie each one to the business.
- Permits, registration and compliance costs.
Payments and the business side
- Records of tax paid in during the year.
- Bank and card statements that keep business spending separate from personal spending.
What we are not saying here
Where this comes from
Every rule stated on this page comes from the law, the regulations, or IRS guidance, and each one is linked so it can be read directly.
- 26 U.S.C. § 6001 — Notice or regulations requiring records, statements, and special returnsUnited States Code (GPO, govinfo) · 2023 edition · read 2026-08-15
- 26 U.S.C. § 274 — Disallowance of certain entertainment, etc., expensesUnited States Code (GPO, govinfo) · 2023 edition · read 2026-08-15
- 26 C.F.R. § 1.274-5 — Substantiation requirementsElectronic Code of Federal Regulations · current eCFR · read 2026-08-15
Where to go next
How we research this
Nothing here works out an amount for one person. It explains which rules apply so a driver knows what they are looking at, and what to bring to whoever prepares the return.
This page is educational. It is not tax advice, and it is not a determination about any one driver's return. A tax professional who can see the whole situation is the right person to apply these rules to it.