Uber Driver Taxes: Your 1099 Forms, Deductions, and How to File

If you drive for Uber or deliver with Uber Eats, you're running a small business in the eyes of the IRS. That means no taxes taken out of your pay, a few new forms at tax time, and a lot of write-offs that can shrink what you owe.

Here's what forms Uber sends, how to read them, what you can deduct, and how much to set aside.

What tax documents does Uber send drivers?

Uber gives you up to three documents each year. Two are IRS forms. The third is Uber's own tax summary, which you'll use to find your deductions.

Your Uber tax documents are available by January 31 at drivers.uber.com or in the Driver app under Account > Tax Info. Uber emails you when they're ready.

Uber Eats works the same way. Delivery payments go on the same 1099-K, and your tax summary covers both rides and deliveries.

Does Uber give drivers a W-2?

No. Uber treats drivers as independent contractors, not employees, so you won't get a W-2 and Uber won't withhold any taxes from your pay. You're responsible for setting money aside and paying the IRS yourself.

What if you don't get a 1099?

You still have to report your Uber income. All of it is taxable, whether or not you get a form. If your earnings were under the 1099-K threshold, use your tax summary and your bank deposits to report your income.

Why your 1099-K is higher than what you got paid

This is the most common surprise for Uber drivers. Your 1099-K reports the gross amount riders paid. Before Uber pays you, it subtracts its service fee and other charges, so the deposits in your bank account add up to less than your 1099-K total.

You don't pay tax on money Uber kept. Your tax summary lists those fees, and you deduct them as a business expense on Schedule C. You end up taxed on what you actually earned, minus your other write-offs.

What taxes do Uber drivers pay?

You'll pay two kinds of tax on your driving profit (your earnings minus your business expenses):

• Income tax. Federal rates run from 10% to 37%, depending on your total income. Most states have an income tax too.

• Self-employment tax. This is Social Security and Medicare for people who work for themselves. It's 15.3% on 92.35% of your net profit. The 12.4% Social Security part stops once your combined wages and self-employment earnings reach $184,500 in 2026. The 2.9% Medicare part has no cap.

Employees split Social Security and Medicare with their employer. As a driver, you pay both halves. The good news: you can deduct half of your self-employment tax, and most drivers also qualify for the qualified business income deduction, which lets you deduct up to 20% of your net profit.

You have to file a tax return if your net self-employment earnings are $400 or more. That's a much lower bar than the 1099 thresholds.

Want to know how much you'll owe? Enter your Uber earnings and expenses in our 1099 tax calculator to estimate your income tax and self-employment tax together.

Example: from your 1099-K to what you owe

Say you drove for Uber in 2026 and your numbers looked like this:

You'd also owe income tax on that profit, depending on your other income and deductions. To see your full bill, plug your numbers into our self-employment tax calculator.

How to file your Uber taxes

At tax time, it comes down to four steps:

1. Add up your income. Use your 1099-K, any 1099-NEC, and your tax summary.

2. Pick your car deduction method: standard mileage or actual expenses.

3. Gather your other business expenses, like Uber's fees, your phone, and parking.

4. Fill out Schedule C (Profit or Loss From Business) and Schedule SE (self-employment tax), and attach them to your Form 1040.

For a full walkthrough, see how to file self-employment taxes.

How to write off your car

For most drivers, the car is the biggest write-off. You can deduct it one of two ways.

Standard mileage method

You multiply your business miles by the IRS rate:

• 72.5 cents per mile from January 1 to June 30, 2026

• 76 cents per mile from July 1 to December 31, 2026

• 70 cents per mile for 2025

The rate already covers gas, insurance, repairs, and depreciation, so you can't deduct those separately. You can still deduct business parking and tolls, plus the business share of car loan interest.

Actual expenses method

You add up what your car really costs and deduct the business share. Your business-use percentage is your business miles divided by your total miles for the year. Costs you can include:

• ⛽ Gas and oil

• 🛡️ Insurance, including rideshare insurance

• 🔧 Repairs, maintenance, and tires

• 🏷️ Registration and fees

• 📉 Depreciation, or lease payments if you lease

Keep receipts for every cost. The Keeper app can find these in your bank and card transactions automatically.

Which method saves more?

For most Uber drivers, standard mileage wins, because you drive a lot of miles and the rate is generous. Actual expenses can win if your car is expensive to own and run compared to how much you drive. Run your own numbers in our mileage deduction calculator, or read mileage vs. actual expenses for the details.

Your first-year choice matters. If you own the car and use actual expenses in its first year of business use, you can't switch that car to standard mileage later. If you lease, you have to keep the same method for the whole lease.

Track your miles

Either way, you need a record of your business miles. Uber's tax summary shows your "online miles," which include driving to pickups, trips with riders or deliveries, and time spent waiting for requests. That's a helpful starting point, but Uber's numbers may not capture everything. Keep your own record with our free mileage log template.

Other write-offs for Uber drivers

These stack on top of either car method:

• 💵 Uber service fees and other fees shown on your tax summary

• 🅿️ Parking and tolls while driving for work

• 📱 The business share of your phone and plan, plus accessories like a phone mount

• 🥤 Rider supplies, like water, mints, and phone chargers

• 🥡 Insulated delivery bags for Uber Eats

• 🧽 Car washes and cleaning supplies

• 🛣️ Roadside assistance plans

See our full list of Uber and Lyft driver write-offs.

Things you use for work and personal life

For anything you use both ways, like your phone, you can only deduct the business share. If you use your phone for driving 70% of the time, you can deduct 70% of your phone bill. Something you buy only for driving, like a dashboard phone mount, is 100% deductible.

No tax on tips for Uber drivers

From 2025 through 2028, workers in jobs that customarily receive tips can deduct up to $25,000 a year in qualified tips. Taxi and rideshare drivers are on the IRS list of qualifying jobs.

A few things to know:

• Tips must be voluntary. Tips riders choose to give in the app count. Automatic charges don't.

• The deduction is limited to your profit. If you're self-employed, you can't deduct more in tips than your net profit from driving.

• It only lowers income tax. You still owe self-employment tax on your tips.

• Your tax summary shows your total tips for the year.

• Married? File jointly. Married couples have to file a joint return to claim it, and you need a valid Social Security number.

• Higher earners get less. The deduction phases out above $150,000 of modified adjusted gross income ($300,000 if married filing jointly).

Learn more about how taxes on tips work.

Do Uber drivers need to pay quarterly estimated taxes?

Yes, if you expect to owe $1,000 or more for the year. You still file your tax return once a year. But because Uber doesn't withhold taxes from your pay, the IRS expects you to pay as you go, with quarterly estimated tax payments.

The due dates for estimated payments are:

• April 15 for income from January through March

• June 15 for April and May

• September 15 for June through August

• January 15 of the next year for September through December

If a date lands on a weekend or holiday, it moves to the next business day.

If you pay too little or too late, the IRS charges an underpayment penalty, which works like interest on the amount you were short each quarter. You can avoid it by paying at least 90% of this year's tax, or 100% of last year's tax (110% if your adjusted gross income was over $150,000).

Not sure how much to send? Our quarterly tax calculator estimates each payment for you. If you missed one, here's what happens when you miss a quarterly payment.

Drive for Lyft too? See our Lyft 1099 guide. The same rules apply, and you'll combine both on one Schedule C.