2025 trucker per diem rates were released by the IRS in an annual bulletin, Notice 2024-68, on September 20, 2024.
For taxpayers in the transportation industry the per diem rate remains unchanged form 2022 to $80 from $69 for any locality of travel in the continental United States (CONUS) and $86 from $74 for any locality of travel outside the continental United States (OCONUS), i.e Canada.
Effective Date: This notice is effective for per diem allowances for meal and incidental expenses, that are paid to any employee on or after October 1, 2024, for travel away from home on or after October 1, 2024.
Note: A motor carrier fleet or owner operator can continue to use the 2024 per diem rate of $69 / $74 until December 31, 2024.
See Notice 2024-68
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About the author
Mark W. Sullivan, EA founded Sullivan Consulting in 1998 in St. Louis, MO and relocated to Scottsdale, AZ in 2020. He specializes in federal tax controversy representation, appeals and consulting on behalf of individuals, businesses, law, and accounting firms nationwide. In addition, he has served as the consulting and expert witness in numerous civil and criminal cases in multiple federal district courts.
Mark has an unlimited Enrolled Agents license and is admitted to practice before the Internal Revenue Service based on his extensive experience as a Revenue Officer in New York, NY, St. Louis, MO and Washington, D.C..
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Disclaimer: This article is for information purposes only and cannot be cited as precedent or relied upon in a tax dispute before the IRS.
