What the Uber 1099 is and why you receive it

Uber sends you a Form 1099-NEC (Miscellaneous Income) each January if you earned $600 or more driving or delivering during the previous calendar year. This is a tax document, not a bill or payment — it reports your earnings to the IRS and to you. You do not owe taxes simply because you received it; the amount on the form is gross income before expenses, and you can deduct legitimate business costs.

The 1099-NEC replaces the older 1099-MISC form that Uber used before 2020. The form shows only what Uber paid you, not what you actually kept after gas, maintenance, insurance, or other costs. The IRS expects you to report this income on your tax return, but you also report your expenses to reduce your taxable profit.

Uber is required by law to send this form to anyone who earned $600 or more in a calendar year and to file a copy with the IRS. If you earned less than $600, Uber does not send a 1099-NEC, but you still owe taxes on any income you made — you just report it differently on your return.

Key Takeaways

  • Uber sends Form 1099-NEC if you earned $600 or more in a calendar year; the amount shown is your gross earnings before expenses.
  • You can deduct business expenses like gas, vehicle maintenance, insurance, and phone service to reduce the income you owe taxes on.
  • The 1099-NEC is mailed by January 31 each year and is also available in your Uber app under Tax Documents or on the Uber website.
  • If you did not receive a 1099-NEC but earned money, contact Uber's tax support; if Uber does not respond, you can still file your taxes using your own records.
  • Self-employment tax (Social Security and Medicare) is owed on Uber income in addition to income tax, and you calculate it on Schedule SE.

When and where to find your 1099-NEC

Uber mails the 1099-NEC to the address on file by January 31 each year. You can also view and download it from your Uber driver or delivery partner account without waiting for the mail. Log into the Uber app, go to Account, then Tax Documents, and look for the 1099-NEC link. On the Uber website, the same documents appear under your profile settings in the Tax section.

The form shows your name, address, tax ID (Social Security number or EIN), and the total amount Uber paid you in the previous year. It does not break down payments by trip or delivery — just the annual total. You receive one 1099-NEC per tax ID, so if you drove under multiple accounts or with a business entity, you may receive more than one.

If you did not receive a 1099-NEC by early February and you earned $600 or more, contact Uber's tax support through the app or website. Provide your tax ID and the year in question. Uber can resend the form or confirm whether one was issued. Keep a copy for your records even if you receive it electronically.

What income is included and what is not

The 1099-NEC amount includes all fares, tips, and bonuses Uber paid you during the calendar year. It does not include refunds you received from Uber, payments from passengers outside the Uber app, or money you earned from other platforms like Lyft or DoorDash — those come on separate 1099s from those companies.

Uber does not deduct taxes, Social Security, or Medicare from your payments before sending the 1099-NEC. You are responsible for paying these yourself, either through quarterly estimated tax payments or when you file your annual return. The 1099-NEC is a record of what you earned, not what you owe.

If the amount on your 1099-NEC does not match your records, review your Uber earnings history in the app. If there is a discrepancy, document it and contact Uber support with the dates and amounts in question. Uber may issue a corrected form (1099-X) if an error is found, though this can take several weeks.

How to report the 1099-NEC on your tax return

You report the 1099-NEC income on Schedule C (Profit or Loss from Business) if you file Form 1040. Enter the gross amount from the 1099-NEC, then list your business expenses — gas, vehicle maintenance, insurance, phone service, tolls, parking, and depreciation. Your net profit (income minus expenses) is what you owe income tax on.

After calculating your net profit on Schedule C, you also complete Schedule SE (Self-Employment Tax). This calculates your Social Security and Medicare taxes, which are owed in addition to income tax. Self-employment tax is roughly 15.3% of your net profit, though you can deduct half of it from your income tax. Most Uber drivers owe both income tax and self-employment tax.

If you earned less than $600 and did not receive a 1099-NEC, you still report your income on Schedule C using your own records — bank deposits, Uber app history, or mileage logs. The IRS can see your bank deposits, so reporting all income is important even without a 1099.

Deductions you can claim as an Uber driver

Common deductions include gas, vehicle maintenance (oil changes, repairs, tires), vehicle insurance, phone service (the business portion), tolls, parking fees, and car washes. You can also deduct vehicle depreciation using the standard mileage rate set by the IRS each year — for 2024, it is 67 cents per mile driven for business. Keep receipts and a mileage log to support these deductions.

You cannot deduct personal expenses like groceries, rent, or entertainment. You also cannot deduct the cost of the vehicle itself as a lump sum, but you can deduct depreciation or use the standard mileage rate instead — choose one method, not both. If you use your personal vehicle only part-time for Uber, deduct only the business portion of expenses.

Tracking expenses throughout the year makes tax time easier. Use a spreadsheet, a mileage app, or a tax software designed for self-employed drivers. Many drivers photograph receipts or save them in a folder. The more detailed your records, the easier it is to defend your deductions if the IRS asks questions.

What to do if your 1099-NEC has an error

If the amount on your 1099-NEC is wrong, first check your Uber earnings history in the app to confirm. If Uber's records do not match the 1099-NEC, contact Uber support with the discrepancy and specific dates. Uber may issue a corrected 1099-X form, which you then file with your tax return to correct the error.

If Uber does not correct the error or does not respond, you can still file your tax return using your own records. Report the income you actually earned, not the amount on the incorrect 1099-NEC. Keep documentation of your earnings and your attempts to contact Uber in case the IRS questions the difference.

Do not ignore a 1099-NEC error and hope it goes unnoticed. The IRS receives a copy of every 1099-NEC filed, and they match it to tax returns. If your return shows different income than the 1099-NEC, the IRS will send you a notice. It is better to address the error proactively or explain it on your return.

Self-employment tax and quarterly payments

As an Uber driver, you owe self-employment tax on your net profit. This covers Social Security and Medicare and is calculated on Schedule SE. Unlike employees, you pay both the employer and employee portions — about 15.3% of your net profit. This is in addition to income tax, which depends on your total income and tax bracket.

If you expect to owe $1,000 or more in taxes for the year, the IRS may require you to make quarterly estimated tax payments. These are due April 15, June 15, September 15, and January 15. You can calculate them using IRS Form 1040-ES or tax software. Paying quarterly avoids a large bill at tax time and reduces penalties.

Many Uber drivers do not make quarterly payments and instead pay everything when they file their annual return in April. This is legal, but you may owe a penalty if you owe more than $1,000. Setting aside 25% to 30% of your net profit throughout the year is a practical way to ensure you have the money when taxes are due.

Frequently Asked Questions

Do I owe taxes if I earned less than $600?

Yes. Uber only sends a 1099-NEC if you earned $600 or more, but you owe taxes on any income you made. Report it on Schedule C using your own records — bank deposits, the Uber app, or a mileage log. The IRS can see your deposits, so reporting all income is important.

Can I deduct my car payment or lease?

No. You can deduct vehicle maintenance, insurance, and gas, or use the standard mileage rate (which includes depreciation). You cannot deduct the car payment or lease itself. If you use the standard mileage rate, you deduct the cents-per-mile amount for every business mile driven.

What if I lost my 1099-NEC or did not receive it?

Download it from your Uber account under Tax Documents, or contact Uber support to request a copy. If Uber cannot resend it, you can file your taxes using your own records and a statement explaining why you do not have the 1099-NEC. Keep your Uber earnings history as proof.

Do I need to file a separate return for Uber income?

No. You report Uber income on your regular Form 1040 using Schedule C and Schedule SE. If you have other income or a spouse, you file one joint or individual return that includes everything. You do not file a separate tax return for Uber.

What happens if I do not report my 1099-NEC income?

The IRS receives a copy of your 1099-NEC and matches it to your tax return. If you do not report it, the IRS will send you a notice and bill you for the taxes owed plus penalties and interest. It is much cheaper to report the income and deduct your expenses than to face an audit later.