Conditions

• Self-employed truck drivers work as owner-operators or sole proprietors, which classifies them as unincorporated legal business entities.Truck drivers who work for an employer operate as Department of Transportation designees. D.O.T. employees benefit from certain tax provisions, which allow them to deduct more expenses, compared to self-employed drivers. D.O.T. employees receive annual W-2 forms from their employers and can automatically list lodging, meals and other expense deductions when filing for taxes. Self-employed truck drivers may also receive expense deductions, though drivers must provide receipts to prove any expenses claimed.