Why this matters for owner-operators and fleets
A short explainer video making the rounds asks a good question: What is “official IRS guidance,” and why should you care? For trucking businesses, the answer drives real dollars—think meal per diems for drivers, standard mileage rates for light-duty vehicles, and documentation that stands up in an audit. Understanding which IRS statements are truly authoritative can help you set policy, train dispatch and payroll staff, and avoid disputes or penalties later.
What the IRS considers “official” guidance
The IRS treats guidance published in the Internal Revenue Bulletin (IRB) as its authoritative vehicle for announcing rulings and procedures. Items that appear in the IRB—such as Treasury Decisions (regulations), Revenue Rulings, Revenue Procedures, Notices and Announcements—are precedential and may be relied upon by taxpayers and IRS personnel. In practice, if a rule is in the IRB (or a regulation issued in the Federal Register), you can treat it as official IRS position.
- Internal Revenue Code (the law) and Treasury regulations (interpretations of the law) are the highest-level authorities you’ll see referenced.
- IRB-published sub-regulatory guidance—Revenue Rulings, Revenue Procedures, Notices, and Announcements—are binding on the Service and provide reliance for taxpayers.
Helpful but not “official”: FAQs, publications, forms, and webpages
Many day-to-day IRS resources are designed to help you comply—FAQs on IRS.gov, publications, form instructions, and general webpages. They are useful and often faster to update, but they are not precedential and generally cannot be cited as authority. That said, the IRS has clarified that reasonable, good‑faith reliance on such materials can be relevant to penalty relief. And if FAQs are published in a Fact Sheet linked to a news release, they can count as “substantial authority” for avoiding certain accuracy‑related penalties. Document your reliance if you follow them.
Real-world trucking examples
- Driver meal per diem (transportation industry): The official rates come via an annual IRS Notice in the IRB. For travel beginning October 1, 2024 (and unchanged for the 2025–2026 period), the special M&IE per diem is $80 inside CONUS and $86 OCONUS. If you are building reimbursement policies or owner-operators are substantiating expenses, cite the Notice—not a blog post.
- Standard mileage rate (light-duty vehicles, admin runs, sales calls): For 2025, the business mileage rate is 70 cents per mile, set by an IRS news release and Notice. If your fleet reimburses staff using the optional standard rate—or an owner-operator uses a pickup for eligible business miles—make sure your accounting system reflects the 2025 rate.
How to tell if a video, article, or seminar is citing “official” guidance
- Look for IRB or Notice/Rev. Proc./Rev. Rul. cites: Phrases like “Notice 2025‑54,” “Rev. Proc. 2019‑48,” or “IRB 2025‑41” indicate you’re dealing with authoritative material.
- Check whether it’s a regulation: Final or temporary regulations are official and generally appear as Treasury Decisions.
- Be cautious with FAQs and publications: They’re helpful for operations and training, but they’re not precedential unless incorporated into IRB-published guidance. Use them, but keep notes showing what you relied on and why.
Compliance tips for fleets and O/Os
- Anchor policies to IRB items: For travel reimbursements, depreciation methods, and fringe benefits, start your written policy with the underlying Notice, Rev. Proc., or regulation.
- Document reliance: If you use an IRS FAQ or publication to make a call (for example, during a time-sensitive change), save a PDF and date it. This can matter for penalty relief even if the page changes later.
- Train your back office: Make “Is there an IRB cite?” a standard question for payroll, AP, and dispatch managers who approve per diems or mileage reimbursements.
- Update annually: Mileage rates and per diem amounts are issued each year—roll them into TMS/accounting settings every January (mileage) and each October (per diem year).
- When in doubt, escalate: Complex questions—like lease-operator arrangements, multi-state nexus, or bonus depreciation on tractors—may warrant professional advice or, in rare cases, a private letter ruling. Remember: PLRs bind the IRS only for the taxpayer who requested them.
Bottom line
If you don’t see a regulation or IRB citation, you’re probably not looking at “official” IRS guidance. Use FAQs and publications to operate day to day, but write policies—and defend audit positions—using the Code, regulations, and IRB-published rulings, procedures, and notices. That approach keeps your trucking business between the lines when the stakes are highest.
Sources Consulted: Internal Revenue Service (IRS.gov, including IRB and news releases); Congressional Research Service (Congress.gov); EY Tax News; Forbes.
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This article was prepared exclusively for truckstopinsider.com. For professional tax advice, consult a qualified professional.
