It is tough being a truck driver. The hours are long, the miles tick by, the comforts of home and family are remote. The amount of income is not certain–but it is certain that there will be another client and another job. Side jobs can help.
The costs are high. Tolls and highway use taxes, truck maintenance and oil changes, truck insurance, truck storage fees, licensing and truck license plates, meals and travel expenses, and maps and gizmos add up.
Keeping detailed mileage logs, copious notes for each job and expense, and compiling and keeping records only to summarize the information again on an annual income tax return is challenging. Being away from home and a personal computer make the annual ritual even more difficult.
The IRS does not deliver notices to truck stops, but it does send a lot of notices. Addressing IRS notices while on the road or when they are opened months later presents its own challenges.
And the IRS has a penchant for auditing truck drivers. IRS agents often adjust the amount of income that is reported. They take away expenses due to inadequate records or record keeping. Even worse, these tax issues often come up in separation or divorce, given the strain and distance the profession puts on the spouse and the marriage.
These stories are chronicled in the court cases. Here are but a few of them:
- Truck Drivers Spouse Granted Innocent Spouse Relief for Omitted Truck Driving Income
- Truck Drivers Spouse Granted Innocent Spouse Relief for Omitted Form 1099-MISC Income
- Over-the-Road Truck Driver Not Entitled to Deduct Travel Expenses
- Truck Expenses Not Deductible Due to Inadequate Mileage Log
- Truck Stop Electrification Expenses Deductible, But Travel Expenses and Traffic Ticket Are Not
- Truck Driver Not Entitled to Deduct Meal and Supply Expenses
- Truck Driver Not Entitled to Deductions When Records Destroyed
- Truck Drivers Expenses Not Subject to Higher Substantiation Requirement
- Pilot Escort Driver for Oversize Load Trucks Able to Deduct Mileage but Not Meals
- Car and Truck Expenses Allowed Based on Mileage Not Actual Costs, Absent Records
- Moving Truck Driver Allowed to Estimate Contract Expense Deduction
- Tax Court Upholds IRS Estimate of Trucking Expenses
- Court Determines What Truck Driving Expenses Are Deductible
If you are a truck driver and have tax questions or an IRS problem, we would like to hear from you.