Logistics & trucking tools: per diem, Form 2290 & IFTA

The IRS special transportation-industry rate for meals and incidental expenses (M&IE) is $80 a day inside the continental U.S. (CONUS) and $86 outside it (OCONUS) for both Oct 1, 2025–Sep 30, 2026 (Notice 2025-54) and Oct 1, 2026–Sep 30, 2027 (Notice 2026-60).

Who are you?

Self-employed owner-operator
You file Schedule C or run your own company

Company driver (W-2 employee)
Your employer pays your wages

Full days away from home (CONUS)

Partial days: the day you left and the day you returned (CONUS)

Full days outside the continental U.S. (optional)

Partial days outside the continental U.S. (optional)

I am subject to DOT hours-of-service limits (80% deductible instead of 50%) Calculate

Who can claim it

• Self-employed owner-operators can deduct meals while away from home overnight using the per diem rate instead of saving every receipt. You still need a log of dates, places and business purpose.
• Company drivers (W-2 employees) can’t deduct unreimbursed travel expenses. That deduction was suspended for 2018–2025 and the One Big Beautiful Bill Act made the suspension permanent. If your employer reimburses per diem under an accountable plan, it generally isn’t taxable to you.
• Partial days: the IRS allows 3/4 of the daily rate for the day you leave and the day you return (Publication 463, Method 1).

Form 2290 applies to highway vehicles with a taxable gross weight of 55,000 pounds or more. The current period runs July 1, 2026 to June 30, 2027 (Form 2290 Rev. July 2026).

Taxable gross weight categoryA: 55,000 lbsB: 55,001 – 56,000 lbsC: 56,001 – 57,000 lbsD: 57,001 – 58,000 lbsE: 58,001 – 59,000 lbsF: 59,001 – 60,000 lbsG: 60,001 – 61,000 lbsH: 61,001 – 62,000 lbsI: 62,001 – 63,000 lbsJ: 63,001 – 64,000 lbsK: 64,001 – 65,000 lbsL: 65,001 – 66,000 lbsM: 66,001 – 67,000 lbsN: 67,001 – 68,000 lbsO: 68,001 – 69,000 lbsP: 69,001 – 70,000 lbsQ: 70,001 – 71,000 lbsR: 71,001 – 72,000 lbsS: 72,001 – 73,000 lbsT: 73,001 – 74,000 lbsU: 74,001 – 75,000 lbsV: over 75,000 lbs

Month first used on public highways in this periodJuly 2026August 2026September 2026October 2026November 2026December 2026January 2027February 2027March 2027April 2027May 2027June 2027

Logging vehicle (reduced rate) Suspended: expected to be used 5,000 miles or less (7,500 or less for agricultural vehicles) Calculate

You need an EIN to file Form 2290; a Social Security number isn’t accepted. Filing for 25 or more vehicles must be electronic.

IFTA lets interstate carriers file one quarterly fuel tax report with their base jurisdiction instead of reporting to every state. Texas-based carriers get their IFTA license and file returns with the Texas Comptroller, usually through Webfile.

Qualified motor vehicles

Generally, vehicles with three or more axles regardless of weight, or two-axle vehicles (alone or in combination with a trailer) over 26,000 pounds that travel in more than one IFTA jurisdiction. Confirm your vehicles with the Comptroller.

Quarterly due dates

Due the last day of the month after each calendar quarter. A Saturday, Sunday or legal holiday moves it to the next business day. The 2026 dates below match the Comptroller’s 2026 chart; 2027 dates are computed with the same rule.

• Q4 (Oct–Dec) 2025February 2, 2026
• Q1 (Jan–Mar) 2026April 30, 2026
• Q2 (Apr–Jun) 2026July 31, 2026
• Q3 (Jul–Sep) 2026November 2, 2026
• Q4 (Oct–Dec) 2026February 1, 2027 (computed)
• Q1 (Jan–Mar) 2027April 30, 2027 (computed)
• Q2 (Apr–Jun) 2027August 2, 2027 (computed)
• Q3 (Jul–Sep) 2027November 1, 2027 (computed)

Records to keep

• Miles driven in each jurisdiction, by vehicle, from trip sheets (with beginning and ending odometer or hubometer readings)
• Fuel receipts showing the purchaser (your company), gallons, fuel type, date and location
• Keep records four years from the due date or filing date, whichever is later

Late reports: the Comptroller charges a penalty of $50 or 10% of the delinquent tax, whichever is greater, plus interest.

Texas Comptroller IFTA page ↗

IFTA dates are also in our deadline calendar (with .ics download). →