• +1 800 250 4953
  • pwiseman@truckercpa.com

Expense Descriptions

Below we placed several tax forms in .PDF format (PDF is "portable document format) that you can download to your computer hard drive and print them out. PDF format allows you to view your form electronically on most computers. The freely available Adobe Acrobat reader is required to view and print PDF files. (Save the .exe file on the "Desktop" of your computer and then click Adobe Acrobat Reader icon to install the program. After you install it, you can read and print out all necessary documents in .PDF format).

Bank and CCIS Fees

Bank charges and CCIS fees for anything BUT cash advances. Cash advance fees are usually included on the settlement statement.

Contract Labor

Payments made for occasional labor related to your truck - most likely for drivers.

Fuel Expense

Fuel for which you paid cash or charged to your PERSONAL credit card. This does not include fuel charged to your carrier as those charges will be picked up from the settlement statement.


Insurance for which you personally paid. This does not include deductions for truck, health, and workman's compensation insurance which are reflected on your settlement statement.

Motels and Lodging

Motels and lodging expenses which were incurred while you were on the road or conducting business related to your truck (i.e. signing up as owner/operator). This also will include any charges that you paid and will be reimbursed by your carrier.

Office Supplies

Any items related to record keeping of your truck (i.e. notebooks, pens, calculators).

Other Expenses

Other expenses incurred while not on the road. We recommend that you not be tempted to put too much into this category as a large amount of expenses that are labeled "Other Expense" may put up a red flag for the IRS.

Other Road Expense

Other expenses incurred while on the road (i.e. parking, showers, etc). If you have an expense and you don't know where it belongs, we recommend using the other/comments field.

Permits and Licenses

Any permit or license that you personally paid for, regardless of whether it will be reimbursed by your carrier.

Postage and Courier Fees

Postage, Fax Machine, and Federal Express expenses.


Any telephone expenses related to the operation of your truck. This also includes monthly cellular phone charges.

Tire Expense

Purchase and repair of tires.

Repairs, Parts and Service

Repairs including parts and labor, full service, oil, fuel additives, towing and general maintenance.

Truck Supplies

Any supplies used for your truck (refrigerator, cellular phone, microwave, CB radio, radar detector, cleaning supplies, and any other items related to the use of your truck). Do not include any items on the expense line or the accounting envelope that were charged to the Company store. That information will come from your settlement statement.

Truck Wash

Truck and trailer washes, including coin washes.

Refrigeration Fuel

Fuel for a refrigerated truck. This includes any fuel that you paid cash for or charged to your personal credit card, regardless of whether or not it is to be reimbursed by your carrier.

Unloading and Lumper

Expenses incurred for unloading which you paid personally, regardless of whether you are to be reimbursed or not.

Meals and Incidental Expenses

The number of days that you were on the road during the month or during the period of time that your accounting period would cover. This is a per diem allowance which includes meals and snacks. You do not need to send receipts for this as it is a pre-determined amount for each day you are on the road.


Mailing Address
PO Box 690
Boys Town, NE 68010
Appointment Only Meeting Address
1237 S. 119th Street
Omaha, NE 68144
Phone Numbers
P: (402) 861-1800
F: (402) 861-1900
T: (800) 250-4953