Income
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Linehaul | $51,489.24 | $29,592.50 | $0.00 | $0.00 | $81,081.74 |
| Fuel surcharge | $5,507.80 | $3,187.69 | $0.00 | $0.00 | $8,695.49 |
| Detention | $1,470.71 | $844.63 | $0.00 | $0.00 | $2,315.34 |
| Accessorial | $503.44 | $353.90 | $0.00 | $0.00 | $857.34 |
| Gross income | $58,971.19 | $33,978.72 | $0.00 | $0.00 | $92,949.91 |
| Load count | 36 | 21 | 0 | 0 | 57 |
Deductible Expenses
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Fuel | $15,786.49 | $8,393.09 | $0.00 | $0.00 | $24,179.58 |
| Tolls | $475.15 | $145.98 | $0.00 | $0.00 | $621.13 |
| Scales | $81.02 | $40.79 | $0.00 | $0.00 | $121.81 |
| Lumper | $1,356.71 | $912.05 | $0.00 | $0.00 | $2,268.76 |
| Parking | $164.47 | $105.92 | $0.00 | $0.00 | $270.39 |
| Insurance | $4,972.48 | $5,526.90 | $0.00 | $0.00 | $10,499.38 |
| Phone | $316.13 | $281.91 | $0.00 | $0.00 | $598.04 |
| Supplies | $155.12 | $192.06 | $0.00 | $0.00 | $347.18 |
| Professional | $603.95 | $394.39 | $0.00 | $0.00 | $998.34 |
| Maintenance | $1,332.51 | $3,056.89 | $0.00 | $0.00 | $4,389.40 |
| Loan interest | $2,529.00 | $1,616.00 | $0.00 | $0.00 | $4,145.00 |
| Total deductible | $27,773.03 | $20,665.98 | $0.00 | $0.00 | $48,439.01 |
Summary
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Net (income − deductible) | $31,198.16 | $13,312.74 | $0.00 | $0.00 | $44,510.90 |
| Per-diem full days ($80/day) | 36 | 21 | 0 | 0 | 57 |
| Per-diem partial days ($60/day) | 0 | 0 | 0 | 0 | 0 |
| Per-diem deduction (×80%) | $2,304.00 | $1,344.00 | $0.00 | $0.00 | $3,648.00 |
| 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 | 1897.0 | $7,752.87 |
| AZ | 1437.1 | $5,854.52 |
| LA | 982.3 | $4,153.61 |
| AL | 568.2 | $2,405.09 |
| AR | 559.0 | $2,307.69 |
| OK | 413.5 | $1,705.80 |
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.