Per diem
Per diem in trucking refers to the deduction or allowance for meals and incidental expenses incurred while away from home overnight on business travel.
Last reviewed · by the fleetchart dispatch desk
Drivers subject to hours-of-service rules have historically been able to claim a standard daily amount rather than itemising individual meal receipts, subject to limits on the deductible percentage.
The rules differ substantially between owner-operators and company drivers, and they have changed more than once. What is deductible depends on your structure and current law.
Records of nights away from home are what substantiate it, which makes trip records worth keeping even when receipts are not.
This is general information, not tax advice.