page 1Accounting - Use this category for any accounting or legal expensesTax Prep feesMonthly accounting feesAccounting or tax software costsPayroll processingLegal fees related to the business (not citations or fines, they are not deductible)Attorney feesPre-paid legalContract feesCommunication - Use this category for any communication costsCell PhoneOffice phoneSatellite radioInternet fees (air card charges, wifi subscriptions)Fax chargesPhone cardsFees - Use this category for any feesATM feesComcheck feesBank feesMoney order feesBroker fees or commissionsFuel - Use this category for any fuel related costsFuelFuel AdditivesLETSTRUCK.COMLet’s Truck

page 2Insurance - Use this category for any insurance costsPrimary liabilityCargo insurancePhysical damage insuranceNTL (non-trucking liability)Bobtail ins.Deadhead insuranceWorkers compWork accidentHealth insuranceDisability insuranceInterest - Use this category for any business related interest costsCredit card interest (used for business)Equipment loan interest (truck, trailer, apu, etc.)Business loan interestLoading - Use this category for any lumper feesLoadingUnloadingDock feesMaintenance - Use this category for any maintenance or repair costsRepairsMaintenanceTruck washesTowingTiresOil changesOil analysisPartsCost of maintaining guard dogLETSTRUCK.COMLet’s Truck

page 3Office - Use this category for any office expensesOffice suppliesPaperInk cartridgesSoftwareOffice machinesOnline subscriptionsEducation: Seminars (CMC Live)Business related books (audiobooks, DVD’s)PostageShipping chargesPO BoxPrinting (business cards, invoices. Letterhead etc.)Physicals - Use this category for any business medical costs**Do not put personal medical costs here they are not deductible as a business expenseDOT PhysicalsDrug testsSleep apnea testing or related costsDrug consortium costsRent / Lease - Use this category for any rental feesTruck rentTrailer rentStorage costsTool and equipment rentalOffice rentalGarage rentalScales - Use this category for any scale feesScale ticketsPrePass feesLETSTRUCK.COMLet’s Truck

page 4Supplies - Use this category for any misc stuffHardware, nuts, bolts, etcBuilding materialsCleaning suppliesSmall toolsExpendablesTax / License - Use this category for all business taxes.Do not put in quarterly estimated tax payments or any other federal income tax payments (they arenot tax deductible)Base plateHVUT (2290)PermitsFuel TaxCDL feesMileage taxBusiness related Ad Valorem taxOversize/Overweight PermitsTolls / Parking - Use this category for any tollsToll ticketsEzPass, PikePass, etc (any toll related services)Parking feesLETSTRUCK.COMLet’s Truck

page 5Travel - Use this category for any travel related costsHotel / LodgingRental carShowersAirfare (business related)FerryIdleaire / ShorepowerNo receipts are required for travel expenses under 75 each with one exception: lodging. Youmust have a receipt for all lodging expenses. This means that you can keep a written orcomputer log instead of receipts for travel expenses under 75, showers, laundry, coinoperate truck washes etc.Uniforms - Use this category for any uniform costsMonogram or logo shirtsGlovesWork bootsCoverallsRain GearSafety Vest, goggles, hard hatLaundryWages - Use this category for payrollThis is not for your personal wages, only wages you pay to someone elseDriversOffice personnelSales peopleLETSTRUCK.COMLet’s Truck

page 6Other Notes / ClarificationWhen Are Entertainment Expenses Deductible? (you cannot deduct costs of entertaining yourself.There must be a customer or potential customer involved.General rule:You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if theexpenses meet the directly-related test or the associated test.DefinitionsEntertainment includes any activity generally considered to provide entertainment, amusement, orrecreation, and includes meals provided to a customer or client.An ordinary expense is one that is common and accepted in your trade or business.A necessary expense is one that is helpful and appropriate.Tests to be met:Directly-related test:Entertainment took place in a clear business setting, orMain purpose of entertainment was the active conduct of business, andYou did engage in business with the person during the entertainment period, andYou had more than a general expectation of getting income or some other specific business benefit.Associated test:Entertainment is associated with your trade or business, andEntertainment is directly before or after a substantial business discussion.LETSTRUCK.COMLet’s Truck