What I check on every return
- Every credit you qualify for checked, including the Earned Income Credit and Child Tax Credit
- Days away from home counted for per diem
- Truck, trailer and equipment depreciation planned
- Settlement statements matched to your 1099s
- 2290 and IFTA records reconciled with fuel receipts
Deductions owner-operators often miss
- Per diem: $80 a day for travel in the U.S. (rate from October 1, 2025), 80% deductible for drivers under DOT hours-of-service rules
- Fuel, DEF, tires, repairs and maintenance
- Truck payments' interest, insurance and permits
- Form 2290 heavy vehicle use tax, IFTA fuel tax and registration
- ELD subscriptions, load boards, phone and dispatch fees
- Lumper fees, scales, tolls, truck washes and parking
Houston and Texas rules that apply to you
- Port Houston: drayage out of the Barbours Cut and Bayport terminals means short-haul days often aren't per diem days. I sort which of your days qualify.
- IFTA and 2290: Texas IFTA licenses and quarterly returns run through the Texas Comptroller. Form 2290 for the July-June period is due August 31.
- Business equipment tax (Harris, Fort Bend and other appraisal districts): starting in 2026, Texas exempts the first $125,000 of business personal property, up from $2,500. If your equipment is worth more, the rendition is due to your appraisal district (HCAD in Harris County) by April 15. Below that, check your district's 2026 instructions, since some ask for a one-time filing to confirm the exemption.
New for 2026 returns (filed in 2027)
- Equipment write-offs: 100% bonus depreciation is back for equipment bought after January 19, 2025, so a qualifying tool, trailer or vehicle can often be deducted in the year you buy it.
- 1099 forms: clients and companies now send a 1099-NEC only when they pay you $2,000 or more in 2026 (it was $600). Payment apps send a 1099-K only above $20,000 and 200 payments. All of your income is still taxable, form or no form.
What to bring
- Settlement statements and 1099-NEC or 1099-MISC from carriers
- Fuel card statements and IFTA reports
- Form 2290 and Schedule 1
- Logbook or ELD records showing days away from home
- Truck purchase or lease papers, loan statements and insurance
Common questions
I'm a company driver with a W-2. Can I take per diem?
Not on your federal return. Employee job expenses aren't deductible for W-2 workers. Per diem helps owner-operators and drivers leased on as independent contractors.
Leased on or my own authority: does it change my taxes?
Both are self-employed on Schedule C. With your own authority you'll usually have more expenses to track (insurance, permits, IFTA, 2290). Leased-on drivers need to check which costs the carrier already deducts from settlements so nothing is counted twice.
Where I work
I'm based in Houston and work with clients across Harris, Fort Bend, Montgomery and Brazoria counties, including Pasadena, Pearland, Sugar Land, Missouri City, Katy, Cypress, Spring, Humble, Baytown and The Woodlands. Meet in person in Houston or do everything online, in English, Spanish or Portuguese. I also work by video with clients in Beaumont & Port Arthur, Duncanville, DeSoto, Cedar Hill & Lancaster.
Get a flat-fee quote before I start
Book a free 15-minute call. I'll tell you what your return needs and what it costs. Fees are never a percentage of your refund.
Book a free callSee typical pricesOfficial sources: IRS Publication 463 (travel) ↗ · IRS Form 2290 (HVUT) ↗ · Fort Bend CAD: 2026 business property exemption ↗
Updated October 2026 for 2026 returns filed in 2027. General information only, not tax advice for your situation. Rules and amounts can change; your situation is confirmed when your return is prepared.
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