Key takeaways
Amazon Flex drivers are independent contractors, not Amazon employees. That means you owe 15.3% self-employment tax when your net earnings from self-employment are $400 or more.
For payments made in 2026, the federal Form 1099-NEC reporting threshold is $2,000. Amazon Flex may send you a 1099-NEC if your qualifying payments reach the reporting threshold, but you must report your taxable Amazon Flex income even if you don't receive a 1099.
Amazon Flex drivers can deduct ordinary and necessary expenses related to their delivery work. Potential deductions can include eligible vehicle expenses, the business-use portion of your phone bill, delivery equipment, and other supplies you use for work.
Amazon Flex drivers can generally calculate eligible vehicle deductions using either the standard mileage method or the actual expense method. The standard mileage method uses your eligible business miles, while the actual expense method generally deducts the business-use portion of costs such as gas, insurance, maintenance, repairs, and depreciation. Keeper's mileage vs expenses calculator can help you estimate which method gets you more deductions.
Mileage can be one of the largest tax deductions available to Amazon Flex drivers. For 2026, the standard business mileage rate is 72.5 cents per mile from January through June and 76 cents per mile from July through December.
Some Amazon Flex drivers need to make quarterly estimated tax payments. You may need estimated payments if you expect to owe at least $1,000 in federal tax after subtracting withholding and refundable credits and you don't meet an IRS safe harbor. Keeper's quarterly tax calculator can estimate how much you'll owe.
If you drive for Amazon Flex, you're classified as an independent contractor - not an Amazon employee. Like rideshare drivers, real estate agents, and even small business owners, you belong to a growing part of the US labor force: people who want to set their own hours and be their own boss.
Independent contract work means a lot of freedom on the job, but things can get tricky when finances come into play. For one thing, Amazon won't take care of withholding for you. As far as taxes go, you're on your own — which comes with some major headaches and some perks.
We'll get to the good part later. (Hint: It involves tax write-offs!) But for now, let's talk about the not-so-fun stuff: all the taxes you'll have to pay. These fall into two major categories: self-employment taxes and income taxes.
What taxes do you owe on Amazon Flex income?
Self-employment taxes
There are two parts to self-employment tax: Medicare taxes and Social Security taxes.
W-2 employees pay these too. But their employers give them a hand here, matching all of their tax payments. But you're legally considered both the employee and the employer when it comes to Amazon Flex. That makes you responsible for paying both shares of tax.
When people talk about "self-employment tax," they're referring to this doubled payment of Medicare and Social Security taxes. They come to 15.3% for you, compared to the 7.65% paid by traditional employees. (If driving for Amazon Flex is your side hustle, you won't have to pay this doubled rate on your day job earnings.)
If this is your first year as a Flex driver, that 15.3% can land you with a tax bill much heavier than you're used to seeing. To make sure you're prepped for it, try using a self-employment tax calculator so you know how much to save up.
Income taxes
On top of your self-employment tax, you still have to file your own federal and state income taxes.
The amount of federal income tax you'll pay depends on which tax bracket you fall in. That's based on your total earnings — from Amazon Flex, any other gig work platforms, and your W-2 job, if you have any.
State income taxes, meanwhile, vary widely depending on where you live. (Some states, like Alaska and Florida, don't collect any at all!)
All this can be a lot to keep track of. To simplify things, try filing your taxes through Keeper. Our 1099 expense tracking and tax app shows you the exact forms you'll need as a self-employed worker, no matter where you're based. And it never costs extra to file in more states.
Quarterly estimated tax payments
As a self-employed worker, the IRS expects you to make quarterly estimated payments (due in April, June, September, and January) if you expect to owe at least $1,000 in taxes (after accounting for withholding, refundable credits, and safe harbor rules).
A safe habit is to set aside 25% to 30% of your gross pay so those payments don't sting. If you miss a payment, you'll get slapped with underpayment penalties. Not fun. Our quarterly taxes guide covers the details.
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What tax form does Amazon Flex send?
Amazon Flex sends a Form 1099-NEC (nonemployee compensation), because Amazon pays you directly for delivery services.
What | What to know |
|---|---|
Tax form | 1099-NEC |
Who gets it | When your earnings surpass $2,000 (some states have a much lower threshold!) |
Where to find it | taxcentral.amazon.com, using your Flex login |
What can you write off as an Amazon Flex driver?
Car expenses for Amazon Flex drivers
As a Flex driver, you have no way around using your own vehicle for work. If you drive full time, you're probably racking up a lot in car expenses every month. Even if Amazon Flex is a side hustle, your gas expenses will add up.
Luckily, you can write off part of everything you spend on your car, including:
⛽ Gas
🛢️ Oil
🛡️ Car insurance
🔧 Repairs
💰 Vehicle lease payments
🅿️ Parking
🛂 Tolls
📋 Vehicle registration
How to deduct your car expenses
You actually have two options for deducting car expenses from your taxes.
You can deduct a flat rate for all the miles you drive for work. In this case, that means miles logged between drop-off locations — driving between the Amazon warehouse and your house doesn't count. (To learn more about mileage rules, check out our guide to business mileage vs. commuting mileage. Only the former is tax-deductible!)
Alternatively, you can simply write-off a percentage of everything you spend on your car. (This percentage is based on how much you use your car for business use, as opposed to personal use.)
If you want to learn more, we've got a whole post on how the standard mileage deduction compares to actual car expenses.
Key things to know:
If you choose the standard mileage method, the rate for 2026 is 72.5 cents for business miles driven January through June and 76 cents for business miles driven July through December.
You have to pick one: the mileage method or the actual expenses method. To estimate which method will net you more deductions, try Keeper's mileage vs expenses calculator.
Standard mileage method | Actual expenses method | |
|---|---|---|
Pros | You can switch between methods if you use this in your first year You'll get a bigger tax break if you drive a lot | You'll get a bigger tax break if you drive a typical amount You'll be able to deduct vehicle depreciation |
Cons | You'll get a smaller tax break if you drive a typical amount You'll have to track the number of miles you drive | You're locked into this method if you use it in the first year You'll have to sum up all your car expenses |
More write-offs for Amazon Flex drivers
Gas isn't the only thing you'll need to pay for if you want to make it as a delivery driver. Could you imagine doing your job without a cell phone, for example? Exactly. That's why it's a write-off too.
We've got a whole roundup of Amazon Flex write-offs you can take to save extra money on your taxes. Here are some of the most important ones:
📶 Your mobile phone and phone bill
🛒 A dolly
🎒 Courier bags
🦺 High visibility gear for early morning deliveries
Track and claim every eligible deduction with Keeper
Keeper scans your accounts for write-offs and files your return — with tax pros reviewing every one.
Try it freeHow to file your Amazon Flex taxes
Once you've figured out all the write-offs you can take, you should see your taxable income start to shrink. Now you just need to figure out when to pay your newly lowered tax bill: once a year, or once a quarterly?
Why aren't your taxes just due in April, exactly? Once again, it's because you're self-employed.
Unlike a W-2 employee, your taxes aren't withheld automatically — meaning the IRS doesn't receive them in a steady drip throughout the year.
To make sure they're still getting paid at regular intervals, the IRS asks you to make estimated tax payments, a requirement that kicks in as long as you expect to owe them more than $1,000. These payment are due on the following days:
April 15th
June 15th
September 15th
January 15th
It can be a pain to budget out how much you should pay each quarter. But you don't have to figure it out by yourself. The easiest way to plan for your quarterly payments is to use Keeper's estimated tax calculator.
Remember, the IRS is pretty rigid about their deadlines. If you miss a deadline by a single day, penalties begin to rack up. These start at 0.5% of what you originally owed and can go all the way up to 25%.
Filing your taxes step-by-step
Get your 1099-NEC from taxcentral.amazon.com. Not all drivers are supposed to get a 1099-NEC. If you earned less than $2,000, you might not get a 1099 at all. Unfortunately, you'll still have to report your income to the IRS, even without a 1099. To make sure you do this right, just look through your bank statements and add up your direct deposits from Amazon Flex.
Add up your deductions. Review your mileage log or tally up your actual car expenses. If you haven't been tracking this throughout the year, download Keeper to automatically find and categorize your tax deductible expenses.
Report your net profit on Schedule C, then calculate self-employment tax on Schedule SE. Attach both forms to your 1040. Here, you'll also report any income from your W-2 if you got one as well.
Make quarterly estimated tax payments if you expect to owe $1,000 or more (accounting for withholding, refundable credits, and safe harbor rules).
FAQs
Does Amazon Flex send a 1099, and which one?
Yes, a 1099-NEC. You can download it at taxcentral.amazon.com.
I made less than the threshold and got no form. Do I still report it?
Yes. All of your Flex income is taxable whether or not a 1099 is issued.
How much should I set aside for Amazon Flex taxes?
A reasonable starting point is 25% to 30% of your gross pay, adjusted for your total income and state.
Can I write off my mileage, and what is the rate?
Yes. The IRS rate is 70 cents per mile for 2025, then 72.5 cents for the first half of 2026 and 76 cents for the second half. Keep a mileage log!
Christian is a copywriter from Portland, Oregon that specializes in financial writing. He has published books, and loves to help independent contractors save money on their taxes.
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a tax professional
This content has been reviewed by an Enrolled Agent (EA) with the IRS — the highest credential awarded by the agency. Enrolled Agents are empowered to represent all taxpayers before the IRS, on all types of tax-related matters. Accountants who earn this certification have passed a comprehensive three-part exam on individual and business tax returns. To maintain EA status, they must stay up to date in the field by completing 72 hours of continuing education every three years.
View full bioKeeper’s tax guides are built on primary sources: the tax code, IRS forms, instructions and publications, and state tax agency guidance. We link to external sources where appropriate and check figures against the tax year they apply to. This article was peer reviewed by a licensed tax professional (CPA or EA).
This article is for informational purposes only and isn’t tax, legal, or financial advice. Tax rules change and depend on your situation, so talk to a tax professional about yours.
