Income
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Linehaul | $20,858.73 | $48,567.54 | $59,627.38 | $58,888.03 | $187,941.68 |
| Fuel surcharge | $2,609.52 | $5,352.94 | $6,558.67 | $6,739.49 | $21,260.62 |
| Detention | $960.33 | $790.12 | $2,722.42 | $1,948.92 | $6,421.79 |
| Accessorial | $125.61 | $313.61 | $420.28 | $713.25 | $1,572.75 |
| Gross income | $24,554.19 | $55,024.21 | $69,328.75 | $68,289.69 | $217,196.84 |
| Load count | 15 | 36 | 42 | 39 | 132 |
Deductible Expenses
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Fuel | $6,371.23 | $15,409.45 | $17,256.75 | $18,122.96 | $57,160.39 |
| Tolls | $79.09 | $448.71 | $420.61 | $465.29 | $1,413.70 |
| Scales | $27.37 | $26.55 | $65.47 | $56.90 | $176.29 |
| Lumper | $274.41 | $1,134.42 | $1,060.04 | $993.19 | $3,462.06 |
| Parking | $0.00 | $110.78 | $110.13 | $33.08 | $253.99 |
| Insurance | $0.00 | $5,828.35 | $5,729.37 | $4,730.11 | $16,287.83 |
| Phone | $206.87 | $357.86 | $494.45 | $155.05 | $1,214.23 |
| Supplies | $0.00 | $203.53 | $44.67 | $101.99 | $350.19 |
| Professional | $0.00 | $408.20 | $379.99 | $946.90 | $1,735.09 |
| Maintenance | $257.52 | $3,480.18 | $826.30 | $1,576.50 | $6,140.50 |
| Loan interest | $997.00 | $2,907.00 | $2,781.00 | $2,655.00 | $9,340.00 |
| Total deductible | $8,213.49 | $30,315.03 | $29,168.78 | $29,836.97 | $97,534.27 |
Summary
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Net (income − deductible) | $16,340.70 | $24,709.18 | $40,159.97 | $38,452.72 | $119,662.57 |
| Per-diem full days ($80/day) | 15 | 36 | 42 | 39 | 132 |
| Per-diem partial days ($60/day) | 0 | 0 | 0 | 0 | 0 |
| Per-diem deduction (×80%) | $960.00 | $2,304.00 | $2,688.00 | $2,496.00 | $8,448.00 |
| Loan principal (not deductible) | $2,132.00 | $6,480.00 | $6,606.00 | $6,732.00 | $21,950.00 |
Estimated Tax Payments Made · total $39,840.29
| Quarter | Date | Amount | Confirmation |
|---|---|---|---|
| Q1 | Apr 15, 2025 | $10,626.81 | DEMO78479546 |
| Q2 | Jun 15, 2025 | $8,913.31 | DEMO27603057 |
| Q3 | Sep 15, 2025 | $9,627.36 | DEMO67011512 |
| Q4 | Jan 15, 2026 | $10,672.81 | DEMO46277263 |
Fuel by State · IFTA reference
| State | Gallons | Total |
|---|---|---|
| TX | 5015.1 | $20,719.47 |
| AZ | 2853.2 | $11,834.78 |
| AL | 1737.2 | $7,210.54 |
| AR | 1519.4 | $6,332.99 |
| OK | 1384.9 | $5,774.37 |
| LA | 1287.6 | $5,288.24 |
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.