Ask the Taxman: As an owner operator (truck driver/independent contractor), if I broke down away from home, what related expenses are tax deductible?
As an Owner Operator driving as many miles as you do, breakdown is inevitable. When that happens, your deductible expenses change slightly regarding to travel.
If the repair is going to require an overnight stay or more, the cost of lodging is a reasonable and necessary expense. Besides, it would be nice to get out of the truck for a while.
If the repairs are extensive, or the lodging is a distance away from the repair shop, it may require you to rent a car. This would also be a reasonable and necessary expense.
The gasoline for the rental car, would also be a deductible expense.
Meals were already an allowable expense and will continue to be so.
You may also be able to make a case for a certain amount of entertainment.
This article can also be found on Quora https://www.quora.com/As-an-owner-operator-truck-driver-independent-contractor-if-I-broke-down-away-from-home-what-related-expenses-are-tax-deductible-Ex-Hotel-rental-car-and-gasoline-meals-etc