By trade
Freight, logistics and distribution
Carriers, owner-operators, freight forwarders, customs brokers, warehousing and last-mile.
All industriesWhat this trade deducts
- Fuel, tolls and scales
- Per diem for drivers away from home overnight
- Truck payments or lease, plus depreciation
- Maintenance, tires and roadside
- Insurance — cargo, liability and physical damage
- IFTA, IRP, permits and DOT compliance costs
- Warehouse rent, racking and material handling equipment
- Load boards, dispatch software and ELD subscriptions
The part that costs money
Per diem and owner-operator classification, in that order
Per diem for a driver away overnight is a real deduction and it is routinely either missed entirely or claimed without the log to support it. Both are expensive, in opposite directions. The bigger one is classification: an owner-operator who drives your trucks, on your schedule, under your authority starts to look like an employee no matter what the contract says — and a reclassification reaches back years and brings payroll tax with it. If you are not sure which side of that line your drivers sit on, that is a conversation worth having before somebody else starts it.
Other trades
- Construction and the trades
- Restaurants and food service
- Property management and real estate
- Dealers and vehicle sales
- Professional practices
- Retail and wholesale
- Nonprofits
No limit, threshold or rate appears on these pages, on purpose. Those move every year and a stale number under an accounting firm's name is worse than no number at all. Anything with a date on it lives in the Tax Center, where every entry carries its source and the day we checked it. If your situation needs a figure, call us and we will give you the current one.
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Not sure which of these is you?
Call and a person picks up. Send a note and a person reads it. Either way it reaches somebody at the firm, not a queue.