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Tax Home

Understanding the concept of a tax home is very important when determining a truck driver's per diem deduction. A tax home is not necessarily where the trucker lives. The reason it is important in the per diem calculation (i.e. meal expense calculation) is because a trucker is only entitled to deduct meal expenses and incidental expenses when traveling away from his or her tax home.

The IRS defines a taxpayer's tax home as follows: Quoted from IRS Publication 463:

"Generally, your tax home is your regular place of business.....regardless of where you maintain your family home. It includes the entire city or general area in which your business or work is located."

For most truckers this will be your home, but not if your main work location is far from where you live.

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