IRS Employment Trends 2025: What They Mean for Trucking Taxes, Per Diem and Compliance

IRS Employment Trends 2025: What They Mean for Trucking Taxes, Per Diem and Compliance

Why a government jobs page matters to fleets

Indeed’s current IRS employer snapshot shows a 4.0 out of 5 overall rating with an above‑average work‑wellbeing score of 72. Recent postings highlight roles in IT and legal counsel as the agency emphasizes “transformational growth and modernization.” For carriers and owner‑operators, staffing and morale at the IRS can translate into faster responses on accounts, steadier phone support, and more capacity for compliance work that touches trucking—everything from Heavy Vehicle Use Tax (HVUT) processing to employment tax enforcement.

Per diem: the 2025–2026 rates truckers can use today

The IRS kept the industry‑specific meals and incidental expenses (M&IE) per diem rates unchanged for transportation workers: $80 per day within the continental U.S. (CONUS) and $86 outside CONUS. These special rates run for travel beginning October 1 and are often simpler than tracking actual meal receipts for long-haul drivers.

Separately, the General Services Administration raised the federal standard M&IE component used in many reimbursement policies to $68 for FY 2025, with lodging set at $110, affecting how some fleets benchmark travel reimbursements for back-office or non‑driver travel. If you use high‑low per diem for employees, the IRS amounts are $319 (high-cost) and $225 (other), with $86/$74 as the meal portions.

  • Update driver settlement templates to reflect the $80/$86 transportation M&IE rates.
  • Document days away from home and qualifying trips; auditors look for contemporaneous logs.
  • Coordinate with your CPA on deductibility limits and whether per diem or actuals are best for your mix of company drivers and leased‑on O/Os.

ERC enforcement is still active—plan for notices

The window to file new Employee Retention Credit (ERC) claims closed on April 15, 2025, but the program remains an enforcement priority. The National Taxpayer Advocate reports hundreds of thousands of claims still in inventory, while the IRS continues audits, criminal investigations and education campaigns warning against ineligible claims. If your company claimed the ERC, expect possible correspondence and keep documentation organized.

  • Pull together eligibility memos, gross‑receipts tests, shutdown orders and payroll reports now—before any IRS letter arrives.
  • If you used a third‑party to file, ensure you retain their workpapers and engagement terms; you’re still responsible for the claim’s accuracy.

HVUT/Form 2290: keep registrations moving

The current HVUT period runs July 1, 2025 through June 30, 2026. E‑filing is required if you report 25 or more vehicles and is recommended for everyone because an electronically stamped Schedule 1 arrives within minutes—needed to register units at the DMV. For vehicles first used in July 2025, the deadline fell on September 2, 2025; for vehicles first used later in the period, file by the last day of the month after first use. Keep proof of payment (Schedule 1) with each power unit’s records.

Audit outlook: focus up the chain, but don’t get sloppy

According to the IRS’s Strategic Operating Plan update, audit coverage is set to climb most for the wealthiest individuals, large corporations and complex partnerships, while the agency reiterates it does not plan to raise audit rates for small businesses and those under $400,000 of income. That’s good news for smaller carriers, but it’s not a free pass: employment tax issues (misclassification, payroll deposits) and excise/road‑use compliance still draw attention. Tighten your recordkeeping now.

Action checklist for fleets and O/Os

  • Refresh per diem policies and driver communications to reflect $80/$86 transportation rates; align non‑driver travel with FY 2025 GSA updates.
  • For ERC claimants, assemble documentation and prepare for potential IRS correspondence; beware of promoters offering “quick fixes.”
  • E‑file Form 2290 for faster Schedule 1, and audit your fleet list so every VIN is covered before renewal.
  • Train payroll and safety admins on substantiation rules (trip dates, away‑from‑home status) and retain logs alongside IFTA and HOS records.

Bottom line: The IRS employment picture on Indeed points to a modernizing agency. For trucking, the practical takeaways are clear—lock in the 2025–2026 per diem rates, get HVUT filings right the first time, and stay vigilant on ERC. Doing so reduces downtime at the counter, prevents painful notices, and keeps trucks—and cash flow—rolling.

Sources Consulted: Indeed; Internal Revenue Service (Internal Revenue Bulletin; IRS Newsroom; Taxpayer Advocate Service; Trucking Tax Center; Form 2290 Instructions); U.S. General Services Administration; CPA Practice Advisor.


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This article was prepared exclusively for truckstopinsider.com. For professional tax advice, consult a qualified professional.