IRS Keeps Truck Driver Transportation Per Diem at $80 for Fiscal 2027

The federal transportation-industry meal and incidental expense rate will remain $80 per day within the continental United States for the fiscal year beginning October 1, 2026. FreightWaves reported the update September 27, and IRS Notice 2026-60 confirms the unchanged rate. The corresponding rate for qualifying travel outside the continental United States remains $86 per day, while the incidental-expenses-only rate stays at $5.

A separate IRS high-low substantiation method is increasing. For travel after September 30, the daily rate will be $329 for designated high-cost locations and $230 for other continental U.S. locations, up from $319 and $225. Transportation workers generally use the industry-specific meal and incidental rate, so drivers should not assume the higher lodging-oriented figures replace the $80 transportation allowance.

Per diem is a tax substantiation method, not automatic extra pay. Eligibility depends on being away from a tax home long enough to require sleep or rest, and company reimbursement policies can differ. Employee drivers should review how their carrier reports reimbursements, while owner-operators should preserve logs, trip records, receipts and evidence of their tax home. Personal commuting and local work generally do not become deductible travel merely because a commercial vehicle is involved.

Drivers should apply the rate that matches the date and location of qualifying travel, then confirm their treatment with a qualified tax professional. Carriers can reduce confusion by updating payroll guidance before October 1 and clearly separating taxable wages from accountable-plan reimbursements. The unchanged $80 figure offers planning stability, but accurate documentation remains essential if the deduction or reimbursement is later reviewed.