You probably already know this, but don't forget to file the Heavy Highway Vehicle Use Tax Return. It is a completely separate filing, usually due August 31st (except for new trucks).
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Also, if he is an over-the-road trucker that is gone overnight, he may qualify for meal deduction for each day he is gone overnight (it sometimes depends on his specific circumstances).
If this is a new business, it may be a good idea to consult a tax professional for at least the first year.
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