Income
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Linehaul | $40,891.31 | $49,241.61 | $0.00 | $0.00 | $90,132.92 |
| Fuel surcharge | $4,653.29 | $5,580.97 | $0.00 | $0.00 | $10,234.26 |
| Detention | $1,085.24 | $1,048.66 | $0.00 | $0.00 | $2,133.90 |
| Accessorial | $192.33 | $238.18 | $0.00 | $0.00 | $430.51 |
| Gross income | $46,822.17 | $56,109.42 | $0.00 | $0.00 | $102,931.59 |
| Load count | 30 | 30 | 0 | 0 | 60 |
Deductible Expenses
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Fuel | $13,397.82 | $14,567.07 | $0.00 | $0.00 | $27,964.89 |
| Tolls | $298.57 | $350.97 | $0.00 | $0.00 | $649.54 |
| Scales | $55.19 | $27.95 | $0.00 | $0.00 | $83.14 |
| Lumper | $1,404.36 | $965.11 | $0.00 | $0.00 | $2,369.47 |
| Parking | $75.35 | $57.70 | $0.00 | $0.00 | $133.05 |
| Insurance | $4,972.48 | $5,526.90 | $0.00 | $0.00 | $10,499.38 |
| Phone | $469.49 | $198.07 | $0.00 | $0.00 | $667.56 |
| Supplies | $373.76 | $116.91 | $0.00 | $0.00 | $490.67 |
| Professional | $1,201.88 | $318.72 | $0.00 | $0.00 | $1,520.60 |
| Maintenance | $2,572.73 | $1,474.90 | $0.00 | $0.00 | $4,047.63 |
| Loan interest | $2,529.00 | $1,616.00 | $0.00 | $0.00 | $4,145.00 |
| Total deductible | $27,350.63 | $25,220.30 | $0.00 | $0.00 | $52,570.93 |
Summary
| Item | Q1 (Jan–Mar) | Q2 (Apr–Jun) | Q3 (Jul–Sep) | Q4 (Oct–Dec) | Full Year |
|---|---|---|---|---|---|
| Net (income − deductible) | $19,471.54 | $30,889.12 | $0.00 | $0.00 | $50,360.66 |
| Per-diem full days ($80/day) | 30 | 30 | 0 | 0 | 60 |
| Per-diem partial days ($60/day) | 0 | 0 | 0 | 0 | 0 |
| Per-diem deduction (×80%) | $1,920.00 | $1,920.00 | $0.00 | $0.00 | $3,840.00 |
| 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 |
|---|---|---|
| AZ | 2062.3 | $8,597.46 |
| TX | 1899.7 | $7,885.44 |
| AR | 842.8 | $3,582.64 |
| AL | 654.0 | $2,841.59 |
| OK | 667.1 | $2,766.69 |
| LA | 599.8 | $2,291.07 |
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.