A running per-diem log built around the road.
Use the IRS special transportation rate for qualifying days away from home, then keep the record in your Pro account for tax-time review. No GSA lookup, no spreadsheet math.
$80
CONUS / day
$86
OCONUS / day
80%
deductible
Verified period: 2025-10-01 through 2026-09-30. You must meet the DOT hours-of-service qualification and keep supporting records. Read the IRS notice.
For qualifying transportation workers subject to DOT hours-of-service rules. This is the IRS special rate, not the ordinary GSA employer reimbursement rate.
Add a verified-period date range to build the tax log.
Verified source: IRS Notice 2025-54. The special rate is $80 CONUS / $86 OCONUS, effective October 1, 2025 through September 30, 2026. Keep your own qualifying-day records and consult a tax professional.