Trucking & Logistics

Owner-operators and small fleets often use LLCs for liability protection and contract requirements.

Last reviewed: 2026-08-20 · General information only

Formation

Form in your base state. DOT and MC authority are separate from LLC formation.

Required for IRP registration, fuel tax accounts, and most carrier contracts.

FMCSA/USDOT registration, state motor carrier permits, and CDL requirements apply.

Per-diem, fuel, maintenance, and mileage deductions have specific IRS rules.

Strong record-keeping for IFTA and expense documentation.

DOT biennial updates, insurance filings, and state annual reports.