
- 2% Limit
- A.G.I. (Adjusted Gross Income)
- Above-the-Line Deductions
- Accountable Plan
- Actual Cost Meal Deduction
- Adequate Records
- Alternative Minimum Tax
- Below-the-Line Deductions
- City-by-City
- Commuting Expenses
- CONUS
- CPA (Certified Public Accountant)
- D.O.T. (Department of Transportation)
- Documentary Evidence
- DoS (Department of State)
- Effective Date
- Effective Tax Rate
- Employee Business Expenses
- Enrolled Agent
- Expiration Date
- G.S.A. (General Services Agency)
- Gross Income
- Home
- Hours of Service Limits
- Incidental Expenses
- Indefinite Duty
- IRS
- IRS Form 1040
- IRS Form 2106
- IRS Publication 1542
- IRS Publication 463
- IRS Publication 529
- Itemized Tax Deductions
- Itinerant
- Local Trips
- M&IE
- Meals
- Necessary Expense
- Non-Taxable Per Diem
- Nonaccountable Plan
- OCONUS
- Ordinary Expense
- Per Diem
- Per Diem Calculator
- Per Diem Deduction
- Per Diem Rates
- Personal Expenses
- Prorate
- Recordkeeping
- Reimbursement
- Rest
- Schedule A
- Seasonal End Date
- Seasonal Start Date
- Special Per Diem Rates
- Standard Deduction
- Standard Meal Allowance
- Substantiated Expenses
- Tax Attorney
- Tax Audit
- Tax Bracket
- Tax Credit
- Tax Deduction
- Tax Home
- Tax Liability
- Tax Preparer
- Tax Software
- Taxable Income
- Taxable Per Diem
- Temporary Duty
- Transition Period
- Transportation Workers
- Travel Expenses

"Ordinary" refers to an "ordinary expense" as defined in IRS Publication 463. "Ordinary" is one of the tests that must be passed in order for an employee business expense or travel expense to be tax deductible. IRS Publication 463 defines an ordinary expense as one that is:
...common and accepted in your field of trade, business, or profession.
This means an expense is considered ordinary if it is common and accepted in your job as a professional truck driver. In other words, if many of other truck drivers are likely to also incur the applicable expense, it should be considered ordinary.
The following list could be considered ordinary expenses within the trucking field, yet they still may not be tax deductible until other tests are passed.
- A cell phone bill.
- A wristwatch.
- A road map.
- A GPS.
- A computer.
- Internet fees.
- Socks.
- iPod.
Again, the list of expenses above are NOT necessarily tax deductible for truckers. They are simply "ordinary". Other tests must be passed to be tax deductible.

