Framework Advisory

Tax Planning for Trucking & Owner-Operators

Per diem rules, heavy equipment depreciation, income earned across a dozen states — trucking is one of the most complicated corners of tax planning, and one of the most overlooked.

A flat per diem rate claimed out of habit, instead of calculated against the days you actually logged on the road, is one of the most common gaps we see — and one of the easiest to fix. A tax preparer who isn't specifically looking for it almost never catches it.

Where trucking & owner-operators businesses lose money, and how we fix it

  • Per diem for days on the road that isn't being fully claimed

    A per diem review sized to the days you actually logged

  • Truck and trailer depreciation that isn't working as hard as it could against this year's income

    Section 179 and depreciation planning for your trucks and trailers

  • Quarterly payments that don't move with fuel costs and freight rates

    Quarterly payments that account for fuel and freight rate swings

  • Entity structure that hasn't been looked at since you added your first extra truck

    Entity structuring as you add drivers or trucks

Common deductions we check for trucking & owner-operators

  • Per diem for days on the road
  • Fuel
  • Truck and trailer depreciation
  • Maintenance and repairs
  • Licensing and permits
  • Insurance
  • Load board and dispatch fees
Representative Example

An owner-operator had been claiming a flat, underestimated per diem rate for years — recalculating against actual logged days on the road materially changed the deduction.

Illustrative example based on common situations in this industry, not a specific named client. See a real, anonymized client result on our Results page.

Frequently asked questions

Do you work with owner-operators leased to a carrier, not just independent fleets?+

Yes, the tax strategy applies whether you're independent or leased on, as long as you're receiving 1099 income.

More general questions about pricing, process, and security? See the full FAQ.

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