Taxes for owner-operators and fleets
Owner-operators, small fleets with employee drivers, and company drivers with 1099 or multi-state income: each files under different rules, and we prepare those returns from one office in Metairie.
Who we work with
Three audiences, three different filings.
Owner-operators
You report on Schedule C as a sole proprietor, including anything on a Form 1099-NEC, and net earnings of $400 or more carry self-employment tax. Your truck goes on Form 2290 once its taxable gross weight reaches 55,000 pounds.
Small fleets with employee drivers
Drivers on payroll mean W-2s and payroll filings alongside the 1120-S or 1065. Registration runs through IRP apportioned plates, Unified Carrier Registration by fleet size, and IFTA fuel tax returns with the state.
Company drivers
Wages earned across state lines, plus 1099 side work, all land on one Form 1040. Nothing is withheld from self-employment income, so it is paid in through estimated tax instead.
What we do
The services trucking clients use most.
- Bookkeeping & Payroll Monthly books, payroll and tax-return ready financials.
- Business Tax 1120-S, 1065 and LLC returns, plus Form 2290 and IFTA filings for carriers.
- Personal Tax Individual and multi-state returns, plus IRS support.
- S Corp Questions Election, owner payroll and the 1120-S. Sometimes the answer is no.
- Year-End Tax Planning Strategy built before filing season, with a dedicated point of contact.
- Quarterly estimated payments Our estimator splits your annual federal tax into four payments.
Rules that change the numbers
Published rules, each with its source.
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Vehicles with a taxable gross weight of 55,000 pounds or more owe the heavy highway vehicle use tax on Form 2290; the filing season runs July 1 through June 30, and vehicles first used in July are reported between July 1 and August 31. IRS Trucking Tax Center, as of November 2026.
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E-filing is required for Form 2290 when reporting 25 or more taxed vehicles. IRS Trucking Tax Center, as of November 2026.
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Transportation workers can claim a special standard meal allowance of $80 per day in 2025, $86 outside the continental United States. IRS Publication 463 (2025), as of November 2026.
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Interstate truck operators under Department of Transportation hours-of-service limits can deduct 80 percent of business meal expenses; the general limit is 50 percent. IRS Publication 463 (2025), as of November 2026.
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The section 179 expensing limit is $2.5 million for tax years beginning in 2025 and $2.56 million for 2026, phasing out above $4 million and $4.09 million. IRS Publication 946 (2025), as of November 2026.
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The One Big Beautiful Bill Act reinstated the 100 percent special depreciation allowance for qualified property acquired after January 19, 2025. IRS Publication 946 (2025), as of November 2026.
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Sole proprietors, including independent contractors, report business income on Schedule C. IRS instructions for Schedule C, as of November 2026.
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Self-employment tax is 15.3 percent of net earnings: 12.4 percent for Social Security, 2.9 percent for Medicare. IRS Topic 554, as of November 2026.
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Income from self-employment is not subject to withholding; it is paid through estimated tax figured on Form 1040-ES. IRS Form 1040-ES, as of November 2026.
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International Fuel Tax Agreement (IFTA) returns run through the Louisiana Department of Revenue, whose filing calendar lists IFTA return due dates such as July 31 and April 30. Louisiana Department of Revenue filing calendar, as of November 2026.
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IRP apportioned plates register a commercial vehicle across all member jurisdictions, with fees based on fleet miles traveled and vehicle characteristics; Louisiana requires a U.S. DOT number for apportioned-plate holders. Louisiana Office of Motor Vehicles, as of November 2026.
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Unified Carrier Registration runs by fleet-size bracket; 2027 registration opened October 1, 2026, at $46 for operators of two or fewer commercial motor vehicles. UCR Plan, as of November 2026.
How we work with you
From the first conversation to year-round support.
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Discovery
We learn your business, your goals and your full financial picture.
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Planning
A year-round tax strategy built around your situation, not a template.
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Execution
Returns, bookkeeping and compliance, handled on time.
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Advisory
We adjust the plan as your life, your business and the law change.
Questions people ask
Does an owner-operator file a Schedule C?
Yes. A sole proprietor, including an independent contractor, reports business income on Schedule C, including amounts shown on a Form 1099-NEC, and pays self-employment tax of 15.3 percent (12.4 percent Social Security, 2.9 percent Medicare) once net earnings reach $400.
Can truck drivers deduct meals?
Transportation workers can claim a special standard meal allowance of $80 per day in 2025, and interstate truck operators under Department of Transportation hours-of-service limits can deduct 80 percent of business meal expenses instead of the usual 50 percent.
When is Form 2290 due?
The filing season runs July 1 through June 30. For vehicles first used on a public highway in July, Form 2290 is filed between July 1 and August 31; vehicles first used later are filed by the last day of the following month. The tax applies at a taxable gross weight of 55,000 pounds or more, and e-filing is required at 25 or more vehicles.
Is a semi truck tax deductible?
Tractors and trailers are depreciable business property. Section 179 expensing covers up to $2.5 million for tax years beginning in 2025, phasing out above $4 million, and the One Big Beautiful Bill Act reinstated the 100 percent special depreciation allowance for qualified property acquired after January 19, 2025.
Ready when you are.
Call 504-832-1873 or send a note. We respond within one business day.
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