The tax forms for Uber drivers fall into two groups: the ones Uber sends you and the ones you file with the IRS. Uber issues a 1099-K for ride and delivery earnings, a 1099-NEC for bonuses and incentives, and an annual tax summary through your driver dashboard. On your return, you file Schedule C to report income and expenses, Schedule SE to calculate self-employment tax, and Form 1040-ES to make quarterly estimated payments during the year. Because Uber treats drivers as independent contractors, nothing is withheld from your pay, so every one of these forms matters.
Forms Uber Sends You
Uber provides up to three documents each year. Knowing what each covers keeps you from double-counting income or missing deductions that only appear in one place.
1099-K
The 1099-K reports your gross ride and delivery earnings. “Gross” means the full amount riders and Uber Eats customers paid before Uber’s service fees and commissions came out. That number is higher than what hit your bank account, and the difference is deductible as a business expense on Schedule C.
Uber must send a 1099-K only if your gross payments topped $20,000 and you had more than 200 transactions during the year. Congress tried to lower that threshold to $600 through the American Rescue Plan Act, but the One, Big, Beautiful Bill Act permanently reinstated the $20,000-and-200-transaction rule.1Internal Revenue Service. IRS Issues FAQs on Form 1099-K Threshold Under the One, Big, Beautiful Bill If you earned less than that, you still owe tax on every dollar. You just won’t get the form.
1099-NEC
The 1099-NEC covers non-ride payments: referral bonuses, promotions, and incentive payouts. Uber must issue this form if those payments totaled $600 or more.2Internal Revenue Service. Am I Required to File a Form 1099 or Other Information Return Its income is separate from the 1099-K, so the two don’t overlap.
Uber Tax Summary
The tax summary is not an IRS form and isn’t filed with your return, but it’s more useful for preparing that return than either 1099. It itemizes your online miles (waiting, en route to pickup, and on-trip), platform fees, tolls, and other potential deductions.3Uber. Tax Season Guide for Uber Drivers and Couriers Download it before you start filing. It fills gaps the 1099s leave blank.
Forms You File With the IRS
Three forms do the actual work on your return:
- Schedule C (Form 1040) reports your gross Uber income and subtracts business expenses to arrive at net profit.
- Schedule SE takes that net profit and calculates self-employment tax for Social Security and Medicare.4Internal Revenue Service. Schedule C (Form 1040) – Profit or Loss From Business
- Form 1040-ES is used for quarterly estimated tax payments during the year.
All three are free at irs.gov. If your adjusted gross income is $89,000 or less, you can also file electronically at no cost through IRS Free File.5Internal Revenue Service. 2026 Tax Filing Season Opens With Several Free Filing Options Available
Filling Out Schedule C
Schedule C is where the real work happens. Every expense you miss here costs you money twice, in higher income tax and higher self-employment tax.
Enter gross receipts at the top. That figure should match your 1099-K and 1099-NEC combined, plus any cash tips or smaller payments that fell below reporting thresholds. You owe tax on all of it whether or not a form was issued.6Internal Revenue Service. Understanding Your Form 1099-K Below that, the form lists expense categories: car and truck expenses, insurance, supplies, phone, and others. Uber’s platform fees and commissions belong on the “commissions and fees” line. Your net profit then flows to Schedule SE and to Schedule 1.4Internal Revenue Service. Schedule C (Form 1040) – Profit or Loss From Business
Vehicle Expense Deductions
Your car is the biggest deduction on Schedule C, and the IRS offers two methods. Most drivers do better with the standard mileage rate, but running both calculations tells you which one saves more.
Standard Mileage Rate
For 2026, the rate is 72.5 cents per business mile.7Internal Revenue Service. IRS Sets 2026 Business Standard Mileage Rate at 72.5 Cents Per Mile, Up 2.5 Cents Multiply your business miles by $0.725 and that’s your deduction. The rate applies to gas-powered, hybrid, and fully electric vehicles.
One catch: if you want to use the standard rate, you must choose it in the first year the car is available for business use. After that, you can switch between the standard rate and actual expenses year to year. Leases are stricter. Once you pick the standard rate for a leased car, you’re locked in for the entire lease, including renewals.8Internal Revenue Service. Topic No. 510, Business Use of Car
Actual Expense Method
Under the actual expense method, you deduct the business-use percentage of every vehicle cost: gas, oil changes, tires, repairs, insurance, registration, and depreciation. Drive 30,000 miles total with 20,000 for Uber, and your business-use percentage is 66.7%.8Internal Revenue Service. Topic No. 510, Business Use of Car More bookkeeping, but it can pay off with an older car that eats repairs or a policy with expensive insurance.
Keeping a Mileage Log
Either method requires a log that separates business from personal driving. Record the date, starting odometer, ending odometer, and purpose of each trip. Uber’s tax summary tracks your online miles, which helps, but the IRS expects you to keep your own records. A mileage app running in the background handles this without effort.
Other Deductible Business Expenses
Beyond the car, several other costs come off on Schedule C:
- The business-use portion of your cell phone plan. If 60% of your phone use is for Uber, deduct 60% of the bill.
- Uber platform fees, service fees, booking fees, and commissions withheld from your earnings. These appear on your tax summary.
- Tolls and parking paid while driving for business.
- Passenger amenities like bottled water, phone chargers, and snacks.
If you use part of your home regularly and exclusively for Uber-related administrative work, you may also qualify for the home office deduction.
Health Insurance Premiums
Self-employed drivers who pay their own health insurance can deduct 100% of medical, dental, and vision premiums for themselves, a spouse, and dependents. This one goes on Schedule 1 rather than Schedule C, and it reduces income tax but not self-employment tax.9Internal Revenue Service. Instructions for Form 7206 You can’t claim it for any month you were eligible for coverage through a spouse’s employer or another job.
Self-Employment Tax on Schedule SE
Your net profit from Schedule C moves to Schedule SE. The rate is 15.3%: 12.4% for Social Security on net earnings up to $184,500, and 2.9% for Medicare on all net earnings with no cap.10Internal Revenue Service. Self-Employment Tax (Social Security and Medicare Taxes)11Social Security Administration. Contribution and Benefit Base If your net self-employment income exceeds $200,000 ($250,000 for married filing jointly), an additional 0.9% Medicare tax applies to the amount above the threshold.12Internal Revenue Service. Questions and Answers for the Additional Medicare Tax
In a traditional job, your employer pays half of Social Security and Medicare and you pay half. As a self-employed driver, you pay both halves. You can deduct the employer-equivalent portion (half of your SE tax) on Schedule 1, which lowers your adjusted gross income.
Qualified Business Income Deduction
Starting in 2026, self-employed individuals can deduct up to 23% of their qualified business income from federal income tax under Section 199A. The One, Big, Beautiful Bill Act made this deduction permanent and raised it from the previous 20%.13Congress.gov. Tax Provisions in H.R. 1, the One Big Beautiful Bill Act For most drivers with taxable income below roughly $191,950 (single) or $383,900 (married filing jointly), the math is simple: take 23% of your net Uber profit from Schedule C and subtract it from taxable income.
The QBI deduction reduces income tax but not self-employment tax. It’s claimed on Form 1040 without a separate schedule for most drivers. Above those thresholds the calculation gets messy, and professional help is worth the cost.
Quarterly Estimated Tax Payments
Because no one withholds tax from your earnings, the IRS expects you to pay as you go through Form 1040-ES. You’re required to make these payments if you expect to owe $1,000 or more in tax for the year after any withholding and refundable credits.14Internal Revenue Service. Estimated Tax for Individuals
The 2026 deadlines:
- April 15, 2026, for income earned January through March.
- June 15, 2026, for April and May.
- September 15, 2026, for June through August.
- January 15, 2027, for September through December.
You can skip the January payment if you file your full 2026 return and pay any remaining balance by February 1, 2027.14Internal Revenue Service. Estimated Tax for Individuals
To dodge an underpayment penalty, your total payments must equal at least 90% of your 2026 tax liability or 100% of what you owed in 2025, whichever is smaller. If your 2025 AGI exceeded $150,000, the safe harbor rises to 110% of last year’s tax.14Internal Revenue Service. Estimated Tax for Individuals The penalty is calculated using IRS quarterly interest rates on the shortfall, so it works more like interest than a flat charge.15Internal Revenue Service. Underpayment of Estimated Tax by Individuals Penalty
Filing, Paying, and Keeping Records
You can file electronically through IRS e-file or mail a paper return. Most e-filed returns are processed within 21 days.16Internal Revenue Service. Processing Status for Tax Forms If you owe a balance, pay through IRS Direct Pay (free, from your bank account), by credit card (with a processing fee), or by mailing a check with a payment voucher.
If you owe and can’t pay in full by the deadline, file anyway. The failure-to-file penalty runs much steeper than the failure-to-pay penalty, which is 0.5% of the unpaid balance per month, capped at 25%.17Internal Revenue Service. Failure to Pay Penalty File on time and set up a payment plan.
Keep tax records, receipts, mileage logs, and 1099s for at least three years from the filing date. The IRS can audit further back in certain situations: six years if you underreported income by more than 25% of gross income, and seven years if you claimed a bad-debt deduction. If you never filed, there is no time limit.18Internal Revenue Service. How Long Should I Keep Records The practical move: save everything digitally for seven years and forget about it. Photograph paper receipts the day you get them, because thermal paper fades faster than you’d expect.