2023 trucker per diem rates and tax brackets were released by the IRS in an annual bulletin, Notice 2022-44, on September 26, 2022.
For taxpayers in the transportation industry the per diem rate remains unchanged form 2022 to $69 for any locality of travel in the continental United States (CONUS) and $74 for any locality of travel outside the continental United States (OCONUS).
See section Notice 2022-44
Source: Per Diem Plus Fleets platform
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