Income
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Linehaul | $56,701.87 | $31,940.32 | $0.00 | $0.00 | $88,642.19 |
| Fuel surcharge | $6,516.33 | $3,522.38 | $0.00 | $0.00 | $10,038.71 |
| Detention | $796.54 | $1,654.69 | $0.00 | $0.00 | $2,451.23 |
| Accessorial | $450.70 | $0.00 | $0.00 | $0.00 | $450.70 |
| Gross income | $64,465.44 | $37,117.39 | $0.00 | $0.00 | $101,582.83 |
| Load count | 38 | 27 | 0 | 0 | 65 |
Deductible Expenses
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Fuel | $17,108.16 | $9,784.69 | $0.00 | $0.00 | $26,892.85 |
| Tolls | $325.14 | $293.61 | $0.00 | $0.00 | $618.75 |
| Scales | $54.51 | $42.40 | $0.00 | $0.00 | $96.91 |
| Lumper | $1,187.56 | $675.65 | $0.00 | $0.00 | $1,863.21 |
| Parking | $55.98 | $120.13 | $0.00 | $0.00 | $176.11 |
| Insurance | $4,972.48 | $5,526.90 | $0.00 | $0.00 | $10,499.38 |
| Phone | $314.54 | $68.52 | $0.00 | $0.00 | $383.06 |
| Supplies | $61.12 | $108.53 | $0.00 | $0.00 | $169.65 |
| Professional | $1,277.14 | $559.54 | $0.00 | $0.00 | $1,836.68 |
| Maintenance | $1,202.15 | $1,105.95 | $0.00 | $0.00 | $2,308.10 |
| Loan interest | $2,529.00 | $1,616.00 | $0.00 | $0.00 | $4,145.00 |
| Total deductible | $29,087.78 | $19,901.92 | $0.00 | $0.00 | $48,989.70 |
Summary
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Net (income − deductible) | $35,377.66 | $17,215.47 | $0.00 | $0.00 | $52,593.13 |
| Per-diem full days ($80/day) | 38 | 27 | 0 | 0 | 65 |
| Per-diem partial days ($60/day) | 0 | 0 | 0 | 0 | 0 |
| Per-diem deduction (×80%) | $2,432.00 | $1,728.00 | $0.00 | $0.00 | $4,160.00 |
| Loan principal (not deductible) | $6,858.00 | $4,642.00 | $0.00 | $0.00 | $11,500.00 |
Estimated Tax Payments Made · total $10,967.38
| Quarter | Date | Amount | Confirmation |
|---|---|---|---|
| Q1 | Apr 15, 2026 | $10,967.38 | DEMO40421585 |
Fuel by State · IFTA reference
| State | Gallons | Total |
|---|---|---|
| TX | 2420.9 | $9,998.57 |
| AZ | 1254.6 | $5,153.29 |
| AR | 1098.5 | $4,387.64 |
| AL | 801.6 | $3,327.77 |
| LA | 561.6 | $2,246.94 |
| OK | 429.0 | $1,778.64 |
Figures for your records or your CPA — this is not tax advice and no tax is calculated. Loan principal is shown for reference only; it is not a Schedule C deduction (the interest is). Per-diem deduction uses the 2024 IRS special transportation industry rate ($80 full day · $60 partial day) × 80% deductible — confirm the current year's rate with your tax pro. Depreciation rules change yearly.