It depends. If you are an independent driver (i.e. Self-Employed) the answer is yes. If you are a W-2 employee, the answer is no. The per diem for W-2 drivers was one of the Miscellaneous Itemized Deductions that was eliminated by the Tax Cuts and Jobs Act of 2017. If you are self employed, the per diem is entered as a business expenses as a Travel Expense.
