The 2009 tax year allows the commercial truck driver to deduct $52 for each day he or she is away from home. The maximum deduction is for the first nine months the driver is away.
According to the Internal Revenue Service (IRS), the driver can deduct 80 percent of the per diem for 2009.
This amount is deductible whether the driver is an owner operator or a commercial company driver. If any reimbursements are provided the amount must be subtracted from the total deduction.




