Income
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Linehaul | $24,221.00 | $53,754.81 | $54,344.50 | $60,012.07 | $192,332.38 |
| Fuel surcharge | $2,353.41 | $5,731.05 | $5,962.24 | $6,196.96 | $20,243.66 |
| Detention | $409.11 | $592.81 | $943.42 | $1,619.25 | $3,564.59 |
| Accessorial | $162.37 | $243.05 | $476.24 | $536.62 | $1,418.28 |
| Gross income | $27,145.89 | $60,321.72 | $61,726.40 | $68,364.90 | $217,558.91 |
| Load count | 15 | 37 | 38 | 39 | 129 |
Deductible Expenses
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Fuel | $7,127.49 | $15,529.58 | $16,036.39 | $17,264.46 | $55,957.92 |
| Tolls | $58.66 | $151.16 | $343.13 | $276.85 | $829.80 |
| Scales | $0.00 | $67.77 | $41.03 | $81.21 | $190.01 |
| Lumper | $654.98 | $598.43 | $878.93 | $1,588.36 | $3,720.70 |
| Parking | $30.74 | $73.35 | $121.10 | $92.32 | $317.51 |
| Insurance | $0.00 | $5,828.35 | $5,729.37 | $4,730.11 | $16,287.83 |
| Phone | $0.00 | $530.23 | $227.48 | $240.32 | $998.03 |
| Supplies | $82.59 | $340.46 | $31.79 | $284.70 | $739.54 |
| Professional | $205.20 | $1,573.84 | $249.33 | $987.41 | $3,015.78 |
| Maintenance | $0.00 | $566.15 | $738.92 | $2,635.70 | $3,940.77 |
| Loan interest | $997.00 | $2,907.00 | $2,781.00 | $2,655.00 | $9,340.00 |
| Total deductible | $9,156.66 | $28,166.32 | $27,178.47 | $30,836.44 | $95,337.89 |
Summary
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Net (income − deductible) | $17,989.23 | $32,155.40 | $34,547.93 | $37,528.46 | $122,221.02 |
| Per-diem full days ($80/day) | 15 | 37 | 38 | 39 | 129 |
| Per-diem partial days ($60/day) | 0 | 0 | 0 | 0 | 0 |
| Per-diem deduction (×80%) | $960.00 | $2,368.00 | $2,432.00 | $2,496.00 | $8,256.00 |
| 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 | 4646.6 | $19,065.78 |
| AZ | 3139.5 | $13,080.07 |
| AR | 2273.8 | $9,296.31 |
| AL | 1350.3 | $5,715.22 |
| OK | 1301.3 | $5,537.80 |
| LA | 805.8 | $3,262.74 |
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.