Truck Drivers » From: Orland, CA Dear TaxMama: Regarding the Per Diem for truck drivers. Thanks to your site I found that I can $38 per day, but how/where do I put this deduction on my schedule "A" form? Thank you for your help! Sam Dear Sam, All job-related expenses go on Form 2106 The per diem rate refers only to meals. You probably have other job-related expenses you can deduct. For instance, special shoes, uniforms, laundry, gloves, toolbox and tools, classes, licensing renewals .... And if you are an owner-operator, well, the list just goes on. Fill out Form 2106. The totals get carried to Schedule A, to the Miscellaneous Deductions area - and become part of your itemized deductions. Drive carefully. Best wishes, Eva Rosenberg Your TaxMama