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It's very important to keep good records. You are responsible as an independent contractor to keep your own records and pay your own income taxes. This includes state, federal, any other revenue associated with your having an income. You may need to file quarterly returns. Each year, though, you will receive a 1099-Misc form with your actual income. This will include your Fuel Surcharge as reported income. It is your gross income without any withholdings.
Probably your largest single category of expense will be your fuel cost. Again, your income will include the money paid to you as the Fuel Surcharge, and then you offset that income with your fuel expense receipts.
You may not need to keep all receipts if you keep good records. There are four things you need to record when making a purchase under $100 and you do not keep the receipt:
You can have a tax expense allowance for each day on the road ... for meals and lodging. Keep track of how many days you are away from home.
Things you use for your business and/or purchase as an expense are deductible. Some of these may include: