Trucking & Logistics · Owner-Operators to Small Fleets · Nationwide Virtual

Per diem, 2290, IFTA, four state filings — and you still have to drive the truck.

Trucking is the most compliance-heavy business a single owner can run. We're the CPA firm that keeps the paperwork rolling while you keep the wheels rolling: per-diem done right, the filing calendar kept, and books that finally show your real cost per mile. And trucks aren’t an abstraction here — before the CPA license, Kevin managed the body shop at a Kenworth dealership.

  • Per-diem & accountable plans done right
  • Form 2290 & IFTA filed on time
  • Multi-state apportionment handled
  • Virtual-first — we work where you park
4240 · Why a Trucking CPA

Where generic accountants lose truckers money.

A trucking return isn't a plumber's return with more fuel receipts. These are the four places we most often find money left on the table when we review a prior-year return:

Missed · Per Diem

Per diem claimed wrong — or not at all

The special transportation-industry rate, the 80% deduction, three-quarter partial days, and the S-corp accountable-plan requirement: miss any one and the deduction shrinks or disappears. It rises and falls on your logbook, and it's routinely worth thousands per driver per year.

Missed · Depreciation

Tractor depreciation with no strategy

Section 179 and bonus depreciation are levers, not defaults. Front-loading a full write-off into a soft freight year wastes it — and sets up a recapture surprise at trade-in. We time depreciation against your income, not the calendar.

Missed · Entity

An S-corp election that backfired

The election that saves self-employment tax also changes how per diem, health insurance, and owner pay must be handled. Done without trucking-specific planning, payroll costs and lost deductions can eat the savings.

Missed · Filings

Over-filing — or under-filing — across states

Interstate drivers have federal protection from most pass-through state income tax, but the business itself may owe mileage-apportioned returns where it's based or has terminals. We file where you owe and stop the filings where you don't.

4241 · The Compliance Road

Every deadline, mile-marked.

Trucking runs on a calendar that never stops. This is the road we drive for you, every year — we watch the calendar so you don't have to.

MILE 01 · QUARTERLY

IFTA Fuel Tax

Due Apr 30 · Jul 31 · Oct 31 · Jan 31

Quarterly returns built from your miles and fuel by jurisdiction — filed the month after each quarter closes.

MILE 02 · QUARTERLY

Estimated Taxes

Due Apr 15 · Jun 15 · Sep 15 · Jan 15

Estimates recalculated from actual settlements each quarter — sized to freight reality, not last year's guess.

MILE 03 · ANNUAL

Form 2290 · Heavy Use

Due Aug 31 (prorated for mid-year trucks)

Heavy vehicle use tax for rigs 55,000 lbs and up — with the stamped Schedule 1 kept on file for your plate renewals.

MILE 04 · ANNUAL

Returns, W-2s & 1099s

Jan 31 wage forms · Return season follows

Driver W-2s or contractor 1099s out on time, then the federal and multi-state returns — prepared and signed by a CPA or EA.

✓ ON SCHEDULE  We track this calendar for every trucking client as part of the engagement. Registration, UCR, and permit renewals get flagged alongside the tax deadlines so nothing sneaks up between filings.
4242 · Know Your Number

Books that tell you which loads to turn down.

Most owner-operators know their revenue per mile — the rate confirmation tells them. Far fewer know their cost per mile, and that's the number that decides whether a load makes money.

We set up your bookkeeping so cost per mile falls out of it automatically every month: fuel, truck payment, insurance, maintenance reserves, permits, and your own pay, divided by the miles you actually ran. Add buy-vs-lease analysis before the next truck and cash-flow forecasting through the slow season, and you're running the business on numbers instead of instinct.

More on analysis & forecasting →
4243 · Services for Trucking

The full stack, built for the road.

4010

Tax Preparation & Multi-State

Federal returns with per-diem and depreciation handled correctly, plus mileage-apportioned state filings where the business actually owes them.

Tax Preparation →
4020

Bookkeeping by the Mile

Monthly closes reconciled to the bank, settlement statements decoded, and cost-per-mile reporting standard on every engagement.

Bookkeeping →
4030

Tax Planning & Equipment Timing

§179 and bonus depreciation timed to your freight cycle, quarterly estimates from real settlements, and recapture planning before you trade.

Tax Planning →
4060

IRS & State Representation

Notices, exams, and payroll or fuel-tax disputes — a licensed CPA or EA deals with the agency so you can stay on the road.

IRS Representation →
4070

Entity & S-Corp Analysis

Schedule C by default, or the S-corp election — modeled with your settlements, logbook days, and payroll reality before any paperwork is filed.

Entity & S-Corp Analysis →
4080

Driver Payroll & 1099s

W-2 drivers, 1099 contractors, and lease-operator arrangements handled with the classification rules that keep you out of trouble.

Payroll →
7240 · Straight Answers

Questions truckers actually ask.

How does the trucker per diem deduction actually work?

Drivers subject to DOT hours-of-service rules can use the IRS special transportation-industry per-diem rate for meals on days away from home overnight — deductible at 80% rather than the usual 50%. The rate is updated annually, partial travel days count at three-quarters, and it all rises or falls on your logbook. How you claim it depends on your entity: a sole proprietor deducts it on Schedule C, while an S-corp owner must be reimbursed through a written accountable plan or the deduction is lost. Getting this one deduction right is often worth thousands per driver per year.

Should an owner-operator be an S-corp?

Sometimes — but trucking has a trap most general accountants miss. An S-corp can cut self-employment tax once profit clears a threshold, yet the election changes how per diem, health insurance, and truck depreciation flow through. Elect too early or set owner pay wrong and the payroll costs plus lost per-diem handling can eat the savings. We model it both ways with your actual settlements and logbook days before recommending anything.

Do you handle Form 2290 and IFTA filings?

Yes. Form 2290 heavy vehicle use tax is due by August 31 each year for trucks at 55,000 pounds or more (with a prorated first-use rule for trucks placed in service mid-year), and IFTA fuel tax returns are due quarterly — the last day of the month after each quarter closes. We track the calendar, prepare the filings from your mileage and fuel records, and keep the stamped Schedule 1 on file for your registration renewals.

I run loads through multiple states. Do I owe income tax in each one?

Often less than you'd fear. Federal law generally protects interstate motor-carrier drivers from income tax in states they merely drive through, but the business itself can trigger filing obligations depending on where it's based, where it has terminals or employees, and how each state apportions trucking revenue — many use mileage-based formulas. We sort out where you actually owe, file what's required, and stop you from over-filing in states where you don't.

Should I buy or lease my next truck?

It depends on your cash position, your tax bracket this year versus next, and how long you keep equipment. Buying opens up Section 179 and bonus depreciation — powerful, but front-loading deductions into a low-income year wastes them, and a big write-off now can set up a depreciation recapture surprise when you trade. Leasing smooths the cost but changes the math entirely. We run the numbers side by side before you sign, not after.

What does cost per mile mean and why should my books show it?

Cost per mile is your total operating cost — fuel, truck payment, insurance, maintenance, permits, and your own pay — divided by miles run. It's the number that tells you which loads make money and which ones you'd be better off turning down. We set up your bookkeeping so cost per mile falls out of it automatically every month, instead of being a guess you do on a fuel receipt.

8000 · Get Started

Park it here. Leave with a plan.

Everything runs through the secure portal and e-signature — most of our trucking clients never set foot in the office. Wherever you're parked tonight, we can work.

Free · No Obligation

Free 15-Minute CPA Consultation

Grab a spot on the calendar or call from the cab. Tell us how you run — owner-operator, lease op, or fleet — and we'll tell you honestly whether we're the right fit.

Book a Free Consult
Deepest Value · Flat Fee

Prior-Return Review

A paid, flat-fee strategy consult: we review last year's return and your settlements for missed per diem, depreciation strategy, and entity fit — and hand you a prioritized action list either way.

Book a Strategy Consult