[terryandrene]

My belief is that we may not take the lodging per diem, but some truckers claim the deduction. Keep the receipts and deduct the actual expenses.
You can also deduct books, CDs, DVDs, watchdogs, watch cats, showers, cosmetics and anything else that you can imagine that will fit on the "office", "travel" and "other" categories on your schedule C form. Just because an accountant says so, doesn't make it so. Proof of this lies in your contract with the accountant which most likely states that they will pay to represent you at an IRS audit, but you are responsible for any taxes due when the auditer spots an accountant's mistake.

I think that any questionable item such as those I mentioned above, and all but the most obvious of deductions, should be questioned when an "accountant" or tax preparer says they are deductable. Ask in which publication and which article is the deduction discussed. Please don't believe me or any other forum denizen when we say such things as "You can deduct the cost of owning a dog in a truck because it's your security system."

While you are layed over awaiting a load, consider going to a nearby IRS satellite office and asking a clerk there. Many will take the time to show you the answer to your question or help you fill out a form where the question can be submitted to the IRS in Washington. It will take a while but you'll eventually get an answer in the form of a highlighted section of the regulations.

You can also get a copy of several different publication at many Post Offices