Truck expenses: what counts, and what has to be true first

There is no list of costs that are simply deductible because a truck was involved. Every category below carries a condition, and some of them are not running costs at all.

These rules are for a driver the law treats as being in business for themselves. A driver paid on a W-2 reads a different page, because employee expenses are governed separately.

What the rules say

The test every category has to pass

26 U.S.C. § 162(a) allows a deduction only for the ordinary and necessary expenses paid or incurred in carrying on a trade or business, and 26 C.F.R. § 1.162-1 describes those expenses as directly connected with or pertaining to the trade or business.

26 U.S.C. § 262 denies a deduction for personal, living or family expenses except as expressly provided, so an outlay connected with an occupation is not deductible merely because the occupation requires being away from a residence.

26 C.F.R. § 1.162-4 permits a deduction for amounts paid for repairs and maintenance to tangible property only where those amounts are not otherwise required to be capitalized.

Running the truck

Fuel and diesel exhaust fluid consumed in business operation. Treated as a running cost of the business, where it is ordinary and necessary to that business.

Tolls, weigh-station and scale charges incurred on business trips. Treated as a running cost of the business, where it is ordinary and necessary to that business.

Repairs and maintenance to the tractor or trailer. Treated as a running cost of the business, where it is ordinary and necessary to that business.

Engine overhaul, rebuild or other betterment of the equipment. Not a running cost. This is capital in nature, so it is recovered over time under the cost-recovery rules instead of subtracted in one go.

Replacement tires. Turns on facts this project does not decide.

Permits, registration and compliance

Commercial vehicle, cargo and liability insurance premiums. Treated as a running cost of the business, where it is ordinary and necessary to that business.

Operating authority, permits, and occupational licence fees. Treated as a running cost of the business, where it is ordinary and necessary to that business.

Equipment and tools

Electronic logging device and business communications service. Turns on facts this project does not decide.

Protective gear and safety equipment required for the work. Turns on facts this project does not decide.

Living on the road

Ordinary clothing and footwear suitable for general wear. Treated as a personal or living expense as a general matter, which the law does not allow as a business cost.

Meals while working. Turns on facts this project does not decide.

Travel between a residence and a terminal or yard. Treated as a personal or living expense as a general matter, which the law does not allow as a business cost.

Running the business side

Bookkeeping, dispatch, factoring and professional fees. Treated as a running cost of the business, where it is ordinary and necessary to that business.

The truck itself

The standard mileage rate is not available for a heavy tractor. Where a driver sees a cents-per-mile figure in the news, that figure is for cars and light vehicles, so a tractor's costs are handled through actual expenses and the cost-recovery rules instead.

26 U.S.C. §§ 167 and 168 provide the depreciation and cost-recovery rules for property used in a trade or business, and 26 U.S.C. § 179 provides an election to expense certain depreciable business assets.

Publication 946 states a maximum section 179 expense deduction for tax years beginning in 2025 and a property-cost level above which that maximum is reduced.

26 U.S.C. § 263 denies a deduction for amounts paid for permanent improvements or betterments that increase the value of property, so the form in which equipment is acquired determines whether an outlay is recovered through the cost-recovery rules or deducted currently.

Section 70301 of Public Law 119-21 amended the additional first-year depreciation allowance of 26 U.S.C. § 168(k) and applies its amendments to property acquired after January 19, 2025, and section 70306 amended the section 179 dollar limitations for property placed in service in taxable years beginning after December 31, 2024.

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.

Still being read

These are questions on this page we have not finished reading the authority for. We list them rather than fill the space with a guess.

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.