Uber classifies most drivers as independent contractors, but does not issue a 1099-NEC unless you earned over $20,000 and completed 200 or more trips in a calendar year

If you drove for Uber and did not receive a 1099-NEC tax form, it is usually because you fell below Uber's reporting threshold. Uber is required by the IRS to issue a 1099-NEC only when a driver meets both conditions: at least $20,000 in gross earnings and at least 200 completed trips in the same calendar year. If you earned $19,999 or completed 199 trips, you will not receive the form from Uber, even though you may still owe taxes on that income.

The $20,000 and 200-trip threshold applies to the calendar year (January 1 through December 31). Earnings and trips from different years do not combine. If you drove in 2023 and 2024, Uber evaluates each year separately. You may have crossed the threshold in one year but not the other.

Not receiving a 1099-NEC does not mean you owe no taxes. You are still responsible for reporting all income you earned from Uber driving, whether or not Uber sends you a form. The IRS expects you to report this income on your tax return.

Key Takeaways

  • Uber issues a 1099-NEC only if you earned $20,000 or more and completed 200 or more trips in the same calendar year.
  • If you earned less than $20,000 or completed fewer than 200 trips, Uber will not send you a 1099-NEC, but you still owe taxes on all income you made.
  • You can request a tax summary from Uber's driver app or website, which shows your total earnings and trip count for the year.
  • The threshold is per calendar year; earnings and trips from 2023 do not count toward your 2024 threshold.
  • If you believe Uber made an error in not sending you a form when you met both conditions, you can contact Uber support with your earnings records.

How to find your actual earnings and trip count

Uber provides a tax summary document in your driver app that shows your total earnings and number of completed trips for each calendar year. To access it, open the Uber Driver app, go to Account, then Tax Documents or Tax Summary (the exact menu name varies by app version). The summary will display your gross earnings and trip count for the year you select.

This summary is not a tax form and is not sent to the IRS, but it is the official record Uber uses to determine whether you crossed the $20,000 and 200-trip threshold. If your summary shows you earned $20,000 or more and completed 200 or more trips, you should have received a 1099-NEC by January 31 of the following year. If you did not receive it, contact Uber support with your summary as proof.

Keep this summary even if you do not receive a 1099-NEC. You will need it to report your income accurately on your tax return, and it serves as documentation if the IRS ever questions your reported earnings.

What to do if you earned below the threshold but still owe taxes

If your Uber earnings were below $20,000 or you completed fewer than 200 trips, you will not receive a 1099-NEC from Uber. However, you are still required to report all income you earned. On your federal tax return, you report this income on Schedule C (Profit or Loss from Business) if you file a full return, or on Form 1040 if you file a simplified return.

To calculate what you owe, use your Uber tax summary to find your gross earnings. Subtract your business expenses — fuel, vehicle maintenance, insurance, phone service, tolls, and parking — to find your net profit. This net profit is what you owe income tax on. You also owe self-employment tax (Social Security and Medicare tax) on your net profit, which is typically 15.3 percent.

If your total income from all sources (including Uber) is below the filing threshold for your age and filing status, you may not be required to file a federal return. However, if you had taxes withheld from other jobs, you should still file to claim a refund. Check the IRS website or use the IRS Interactive Tax Assistant to determine whether you must file.

The difference between a 1099-NEC and your actual tax obligation

A 1099-NEC is a form that Uber sends to you and the IRS to report non-employee compensation. It is a reporting document, not a bill. The IRS uses it to cross-check that you reported the same income on your tax return. If you did not receive a 1099-NEC, the IRS has no record from Uber of your earnings — but that does not erase your obligation to report them.

Many drivers mistakenly believe that if they do not receive a 1099-NEC, they do not have to report the income. This is incorrect. The IRS expects you to report all income, whether or not you receive a form. If you do not report income and the IRS later discovers it through an audit or other means, you can face penalties and interest on top of the taxes owed.

The threshold exists because the IRS recognizes that very small amounts of income create administrative burden for both Uber and the government. It does not create a legal exception to the tax code. You still owe taxes on $5,000 of Uber income even though Uber will not report it to the IRS.

When Uber should have sent you a 1099-NEC but did not

If your Uber tax summary shows you earned $20,000 or more and completed 200 or more trips in a calendar year, Uber is required to send you a 1099-NEC by January 31 of the following year. If you did not receive it, first check your email (including spam and promotions folders) and your Uber driver account to see if it was delivered there.

If you cannot find the form, contact Uber support through the driver app. Provide your tax summary as proof that you met the threshold. Uber can resend the form or provide a corrected version if there was an error. Keep records of your communication with Uber in case you need to show the IRS that you requested the form.

If Uber does not respond or refuses to send the form after you have met the threshold, you can file Form 8949 (Sales of Capital Assets) or attach a statement to your tax return explaining that you requested a 1099-NEC from Uber but did not receive it. Report your income based on your Uber tax summary. The IRS will not penalize you for reporting income that Uber failed to report to them.

Self-employment tax on Uber income below the 1099-NEC threshold

Even if you earned less than $20,000 from Uber, you owe self-employment tax if your net profit from Uber (after expenses) is $400 or more. Self-employment tax covers Social Security and Medicare and is calculated on Schedule SE (Self-Employment Tax). This is separate from income tax and applies regardless of whether you received a 1099-NEC.

If your net Uber profit is below $400, you do not owe self-employment tax, but you may still owe income tax depending on your total income and filing status. Use the IRS tax tables or a tax software to determine your exact liability.

Many drivers who earn below the 1099-NEC threshold underestimate their tax bill because they forget to account for self-employment tax. Budget for both income tax and self-employment tax when you file, or set aside money throughout the year to avoid a surprise bill.

Frequently Asked Questions

Can I get a 1099-NEC if I earned $20,000 but only completed 150 trips?

No. You must meet both conditions: $20,000 in earnings and 200 completed trips. If you earned $20,000 but completed only 150 trips, Uber will not issue a 1099-NEC. You still owe taxes on the $20,000, but you will report it without a 1099-NEC form.

What if my Uber earnings span two calendar years?

Uber evaluates each calendar year separately. Earnings and trips from 2023 do not count toward your 2024 threshold. If you earned $15,000 in 2023 and $10,000 in 2024, you did not cross the $20,000 threshold in either year and will not receive a 1099-NEC for either year.

Do I still owe taxes if I earned $5,000 from Uber and did not get a 1099-NEC?

Yes. You owe income tax and possibly self-employment tax on all $5,000 of earnings, regardless of whether Uber sent you a form. Report it on your tax return using your Uber tax summary as documentation.

What if Uber sent me a 1099-NEC but the amount is wrong?

Contact Uber support immediately with your tax summary. If Uber agrees the amount is incorrect, they will send you a corrected 1099-NEC (marked as a correction). You must report the corrected amount on your tax return and, if necessary, file an amended return if you already filed with the wrong amount.

Can I deduct expenses if I did not receive a 1099-NEC?

Yes. Whether or not you received a 1099-NEC, you can deduct legitimate business expenses from your Uber income. Keep receipts for fuel, maintenance, insurance, phone service, and other costs. Subtract these expenses from your gross Uber earnings to find your net profit, which is what you owe tax on.