1099 Contractor Travel Write-Offs & Per Diem Deductions

1099 Contractor Travel Deductions Explained

Independent contractors and 1099 workers have a significant tax advantage: you can deduct the cost of business travel directly from your taxable income. This includes both meals and lodging using IRS per diem rates, plus mileage and transportation costs.

Unlike W-2 employees who lost travel deductions after the 2017 tax reform, 1099 contractors and self-employed workers can still claim these deductions on Schedule C. The per diem method is especially valuable because it eliminates the need to track individual receipts.

What 1099 Contractors Can Write Off

M&IE Per Diem — $59–$79+/day for meals and incidentals
Lodging Per Diem — $98–$300+/day depending on location
Mileage — IRS standard rate per mile driven
Transportation — flights, rental cars, rideshares, tolls
Parking — airport and destination parking fees
Incidentals — tips, laundry, business calls

How Much Could You Save?

The value of per diem deductions depends on how much you travel and where you go. Here are some examples based on common 1099 contractor travel patterns:

$1,500–$3,000

Light Traveler
10–20 trips/year to nearby cities

$3,000–$6,000

Regular Traveler
30–50 travel days across multiple states

$6,000–$15,000+

Heavy Traveler
60+ travel days including high-cost cities

Estimates include M&IE and lodging per diem. Actual savings depend on your tax bracket and destinations. Use our per diem calculator for a precise estimate.

Industries Where 1099 Contractors Travel Most

Construction & Trades

Electricians, plumbers, welders, and construction workers who travel to job sites across different cities and states.

Consulting & Professional Services

Management consultants, IT contractors, and business advisors who visit client offices regularly.

Healthcare & Travel Nursing

Traveling nurses, locum tenens physicians, and healthcare professionals who work temporary assignments.

Sales & Real Estate

Outside sales representatives, real estate investors, and agents who travel to properties and client meetings.

Creative & Media

Photographers, videographers, event planners, and production crews who travel for shoots and events.

Technology & Engineering

Software contractors, field engineers, and technical specialists who travel for installations and project work. Remote tech workers especially benefit.

How WriteOffRoad Maximizes Your 1099 Write-Offs

Automatic Trip Detection

Upload your Google Maps Timeline and we find every trip over 50 miles from your home. No manual logging, no guessing which trips qualify.

Precise Per Diem Lookups

We match each trip to the exact GSA per diem rate for that city and date. This includes seasonal rate changes and locality-specific rates that generic calculators miss.

IRS-Compliant Calculations

Multi-day trips are automatically grouped with the correct 75% first/last day rule applied per IRS Publication 1542. M&IE and lodging are calculated separately so your Schedule C is accurate.

Tax-Ready Exports

Download Excel spreadsheets, CSV files, and PDF summaries that your accountant can use directly. Includes trip dates, destinations, per diem rates, mileage, and IRS deduction city references.

IRS Compliance & Data Sources

Rate Sources

CONUS Rates: General Services Administration (GSA), published under IRS Publication 1542
OCONUS Rates: Department of Defense (DoD) for US territories; US State Department for 228+ foreign countries
Fiscal Years: FY2014 through FY2026, with seasonal rate variations where applicable
Mileage Rates: IRS standard mileage rate for business use of a personal vehicle

IRS Rules Applied Automatically

75% Partial Day Rule: Per IRS Publication 1542, first and last days of a business trip receive 75% of the M&IE rate. Full (middle) days receive 100%.
Multi-Day Trip Grouping: Consecutive travel days are grouped into business trips, even across multiple cities.
50-Mile Threshold: Trips must be more than 50 miles from your tax home to qualify for per diem deductions.
Lodging Exclusion on Final Day: Lodging is included on first and middle days only, not on the final travel day.

Disclaimer: WriteOffRoad is an educational and informational tool for estimating travel-related tax deductions. It does not constitute tax, legal, or financial advice. Per diem calculations are based on publicly available IRS, GSA, DoD, and State Department data. Always consult a qualified tax professional before filing your return.

Frequently Asked Questions for 1099 Contractors

Do I report per diem deductions on Schedule C?

Yes. Self-employed individuals and 1099 contractors report travel per diem deductions on Schedule C (Profit or Loss From Business). M&IE goes on the meals line, and lodging goes on the other expenses line.

Can I claim per diem if I also get a 1099-NEC?

Absolutely. Receiving a 1099-NEC means you're an independent contractor, which means you can deduct business travel expenses including per diem. Your deductions reduce the net income you pay self-employment tax on.

What if I drive to job sites instead of flying?

Driving is fine. WriteOffRoad also extracts actual miles driven from your Google Timeline data. You can claim the IRS standard mileage rate in addition to per diem for meals and lodging when you're away from home overnight.

Can I use per diem and also deduct my hotel receipt?

You can use per diem for meals and actual receipts for lodging, or use per diem rates for both (if you're a 1099 contractor). You cannot double-dip by claiming per diem for meals and also deducting actual meal receipts for the same trip.

How do I get my Google Maps Timeline data?

Go to takeout.google.com, select "Location History" (or "Timeline"), and export as JSON. The file contains your travel history that WriteOffRoad parses to find qualifying business trips.

Looking for fast calculations? Try the per diem calculator.