Tax deductions for owner-operators and small fleets, in plain language.

What is in the checklist?

Questions, not tax code. Each line asks whether you paid for something — an office, a phone, a licence, a meal with a client — and tells you what counts, what only counts partly, and what to watch. Where the arithmetic is simple, the sheet does it. Where it is not, such as equipment, mileage and the home office, you enter what you paid, and the sheet tells you to ask about the specifics, because the answer depends on your circumstances.

Three tabs: the checklist itself, the things people assume count and do not, and the records to keep so that every line survives a question from a tax agency.

What do owner-operators and small fleets routinely miss?

• Everything the carrier took out of the settlement. Fuel, insurance, plates and escrow that never touched the bank account, so they were never claimed.
• Meals for nights away. A daily allowance you may benefit from, often skipped for lack of a simple count of nights.
• Road taxes and permits. Heavy vehicle use tax, weight-mile tax and apportioned plates.
• Small cab purchases. Straps, chains, bedding and electronics bought at truck stops.

None of these is exotic. They are missed because they are paid once a year, or land on the personal return instead of the business, or feel too close to personal life to claim. The checklist asks about each one directly.