Income
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Linehaul | $49,671.56 | $40,678.96 | $0.00 | $0.00 | $90,350.52 |
| Fuel surcharge | $5,360.76 | $4,063.63 | $0.00 | $0.00 | $9,424.39 |
| Detention | $575.25 | $971.08 | $0.00 | $0.00 | $1,546.33 |
| Accessorial | $124.65 | $413.78 | $0.00 | $0.00 | $538.43 |
| Gross income | $55,732.22 | $46,127.45 | $0.00 | $0.00 | $101,859.67 |
| Load count | 38 | 26 | 0 | 0 | 64 |
Deductible Expenses
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Fuel | $15,337.61 | $12,371.88 | $0.00 | $0.00 | $27,709.49 |
| Tolls | $394.97 | $197.32 | $0.00 | $0.00 | $592.29 |
| Scales | $42.02 | $27.90 | $0.00 | $0.00 | $69.92 |
| Lumper | $1,347.73 | $1,540.79 | $0.00 | $0.00 | $2,888.52 |
| Parking | $75.03 | $56.02 | $0.00 | $0.00 | $131.05 |
| Insurance | $4,972.48 | $5,526.90 | $0.00 | $0.00 | $10,499.38 |
| Phone | $300.29 | $166.41 | $0.00 | $0.00 | $466.70 |
| Supplies | $127.92 | $0.00 | $0.00 | $0.00 | $127.92 |
| Professional | $896.49 | $145.14 | $0.00 | $0.00 | $1,041.63 |
| Maintenance | $4,797.48 | $583.93 | $0.00 | $0.00 | $5,381.41 |
| Loan interest | $2,529.00 | $1,616.00 | $0.00 | $0.00 | $4,145.00 |
| Total deductible | $30,821.02 | $22,232.29 | $0.00 | $0.00 | $53,053.31 |
Summary
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Net (income − deductible) | $24,911.20 | $23,895.16 | $0.00 | $0.00 | $48,806.36 |
| Per-diem full days ($80/day) | 38 | 26 | 0 | 0 | 64 |
| Per-diem partial days ($60/day) | 0 | 0 | 0 | 0 | 0 |
| Per-diem deduction (×80%) | $2,432.00 | $1,664.00 | $0.00 | $0.00 | $4,096.00 |
| 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 | 2861.6 | $12,090.68 |
| AZ | 1444.2 | $5,838.48 |
| AL | 706.8 | $2,803.90 |
| LA | 633.8 | $2,627.42 |
| OK | 622.7 | $2,427.72 |
| AR | 448.8 | $1,921.29 |
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.