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Built for Indiana trucking and logistics.

CPA services for Indiana trucking and logistics — owner-operators, small fleets, brokers — covering per diem, IFTA, depreciation, and the S-corp planning that drives owner take-home.

Indiana logistics and trucking — freight warehouse and distribution operation served by Warrior CPA

Northeast Indiana sits at the crossroads of US-30, US-24, I-69, and I-469 — a logistics geography that produced 630+ logistics firms and put 23% of the regional workforce in transportation-adjacent jobs. Almost no Fort Wayne CPA firm has a dedicated practice here. We do.

Trucking tax has specifics most generalists miss: per-diem rates, IFTA fuel-tax reporting, heavy-vehicle use tax (HVUT / Form 2290), section 179 ceilings on trucks, owner-operator vs. employed driver structure, and the S-corp math that often turns owner-operator income into materially higher take-home.

Should an owner-operator be an S-corp?

Usually yes, once net income exceeds about $50k. S-corp structure on $100k of profit typically saves $5k–$8k/year in self-employment tax for an owner-operator vs. running as a schedule-C sole prop. We've structured dozens of Indiana owner-operators this way.

Caveats: S-corp adds payroll filings (we handle), reasonable-comp documentation (we handle), and Form 1120-S (we handle). The net is still significant savings for most owner-operators above the threshold.

How do per-diem deductions work for drivers?

Drivers traveling away from home overnight can deduct per-diem for meals and incidentals at the federal rate (currently $80/day in CONUS for transportation workers). For owner-operators, this can be substantial — 200 nights at $80/day = $16,000 deduction (80% deductible portion = $12,800).

Tracking is mandatory — a log of nights away. We set up tracking in your phone or paper log at onboarding.

What's IFTA and how do you handle it?

IFTA (International Fuel Tax Agreement) requires quarterly fuel-tax reporting for trucks operating in multiple states/provinces. Indiana issues IFTA licenses; the quarterly return reconciles fuel purchased per state vs. miles driven per state, with credits or balances due across jurisdictions.

We file IFTA quarterly for fleet clients. Owner-operators can file themselves with our setup support, or include in our package.

Common questions

Logistics & Trucking — questions we get

Do you handle Form 2290 (Heavy Vehicle Use Tax)?
Yes — annual HVUT filing for trucks 55,000+ lbs. Due Aug 31 for the year starting July 1.
Can you set up an LLC for an owner-operator?
Yes — Indiana LLC + S-election for tax purposes, plus the MC authority and DOT number coordination is on you (we don't do trucking-authority filings, but we coordinate with the company you use).
How do you handle 1099 drivers vs. W-2 drivers?
Carefully — the IRS and DOL scrutinize driver classification. We help structure correctly: 1099 (independent contractor) requires meaningful business independence; W-2 (employee) is appropriate when the company controls schedule/route/equipment.
What about section 179 on a truck?
Section 179 ceilings apply differently based on whether the truck is over 6,000 lbs GVWR. Heavy-duty trucks generally qualify for full section 179 expensing; lighter vehicles have lower caps. We model purchase timing each year.
Do you do bookkeeping for fleet owners?
Yes — including fuel-card reconciliation, settlement tracking for owner-operators under your authority, and per-load profitability if you track that.
What about freight brokers vs. carriers?
We handle both. Broker accounting is different — primarily revenue/commission tracking, A/R aging, and contractor (carrier) payments. We've worked with several NE Indiana brokers.

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