Owner-operator expenses: the complete list (and which are tax-deductible)

An owner-operator pays for everything a company driver never sees: the truck, the insurance, the plates, the fuel, the repairs, the phone, the accountant. Some of those bills are the same every month and some move with every mile. Almost all of them reduce your taxable profit, but not all, and not always in full. This guide lists the costs in one place, sorts them into fixed and variable, and marks what the IRS rules say about each. It is an orientation, not tax advice. The tax points link to the IRS page they came from, and a preparer who knows trucking will catch what applies to your situation.

Fixed vs variable: why the split matters

Fixed costs are owed whether the truck rolls or sits: the truck and trailer payments, insurance, plates and permits, the ELD and software subscriptions, parking. Variable costs grow with every mile: fuel, tires, maintenance, tolls, and driver pay if you pay someone per mile. The split is what turns a pile of receipts into a cost per mile, and that number is what tells you whether a load pays. Taxes don’t care about the split; the IRS asks only whether a cost is a business expense and how it has to be deducted.

The complete list