What tax documents Uber sends and when you receive them

Uber sends you a Form 1099-NEC (Miscellaneous Income) if you earned $600 or more during the tax year. This form reports your gross earnings — the total fares you collected before expenses. Uber mails it by January 31 each year, though you can download it from your Uber driver app starting in late January.

You will also receive a Form 1099-K if Uber processed $20,000 or more in payment volume through their system in a single year. This form tracks payment card transactions and may show a different total than your 1099-NEC because it includes refunds and adjustments Uber processes separately. The IRS receives a copy of both forms, so your tax return must match what Uber reports.

Uber does not withhold taxes from your earnings or send you a W-2 form. You are classified as an independent contractor, which means you are responsible for paying self-employment tax (Social Security and Medicare) and income tax on your own schedule, usually through quarterly estimated tax payments.

Key Takeaways

  • Uber sends Form 1099-NEC if you earned $600 or more in a year, and Form 1099-K if payment volume exceeded $20,000.
  • Both forms report gross income before deductions, so you must track your own expenses (gas, maintenance, phone, tolls) to calculate taxable profit.
  • You can download tax documents from the Uber driver app under "Tax Documents" starting in late January each year.
  • The IRS receives copies of your 1099 forms, so your tax return must match the totals Uber reports or you risk an audit notice.
  • No taxes are withheld from your Uber earnings, so you may owe quarterly estimated tax payments if you expect to owe $1,000 or more at tax time.

Where to find and download your tax documents

Log into your Uber driver app and navigate to the menu (three horizontal lines in the top left). Select "Account," then "Tax Documents." You will see a list of tax years for which documents are available. Click the year you need, and Uber displays your 1099-NEC and 1099-K (if issued) as downloadable PDFs.

You can download these documents as early as late January, though Uber's official deadline is January 31. If you do not see a document by February 1, contact Uber support through the app. Keep copies of all tax documents for at least three years — the IRS can audit returns from prior years, and you will need proof of what you earned and what you deducted.

If you drove for Uber in multiple states or countries, you may receive separate 1099 forms for each location. Download all of them before you file your return, because each one reports income to the IRS under your Social Security number.

How to use 1099 forms when filing your taxes

Report the gross income from your 1099-NEC on Schedule C (Profit or Loss from Business), which you file along with your Form 1040 federal income tax return. Do not simply report the 1099 total as your taxable income — that number is before deductions. Instead, list your business expenses (fuel, vehicle maintenance, phone service, tolls, parking, insurance) on Schedule C and subtract them from gross income to find your net profit.

Your net profit is what you owe income tax on. You also owe self-employment tax on that same net profit, which you calculate on Schedule SE (Self-Employment Tax). Self-employment tax covers Social Security and Medicare and is typically 15.3% of your net profit (though you can deduct half of it from your income tax). The combination of income tax plus self-employment tax is usually what you owe at the end of the year.

If your 1099-K shows a different total than your 1099-NEC, the IRS may send you a notice asking which one is correct. Keep records of your actual earnings and explain the difference if this happens. Often the 1099-K includes refunds or chargebacks that reduce your actual income, and you can document this with your Uber earnings history.

Tracking expenses to reduce what you owe

The more business expenses you document, the lower your taxable profit and the less you owe in taxes. Common deductible expenses for Uber drivers include fuel, vehicle maintenance and repairs, insurance, registration and licensing fees, phone service (the business portion), tolls, parking, and car washes. You can also deduct depreciation on your vehicle if you own it outright or are financing it.

Keep receipts or digital records for every expense you claim. The IRS does not require you to attach receipts to your tax return, but if you are audited, you must produce them. Use a spreadsheet, a mileage-tracking app, or accounting software to log expenses as they happen — trying to reconstruct a year of spending from memory is difficult and error-prone.

Mileage is often the largest deduction. You can deduct either actual expenses (fuel, maintenance, insurance, depreciation) or use the standard mileage rate, which the IRS sets each year (it was 67 cents per mile for business driving in 2024, but changes annually). Track your total miles driven for Uber work and multiply by the current rate. Most drivers find the standard mileage rate simpler and often larger than calculating actual expenses.

What to do if you did not receive a tax document

If you earned less than $600 in a year, Uber is not required to send you a 1099-NEC. However, you still owe taxes on that income and must report it on your tax return. Download your earnings history from the Uber app and use that to calculate what you made.

If you earned $600 or more but did not receive a 1099-NEC by February 15, contact Uber support through the app. Provide your driver account number and the tax year in question. Uber can resend the document or issue a corrected form if the original was lost or contained errors. If Uber does not respond within a week, you can file your return using your own earnings records and note that you are awaiting the official form.

If you discover an error on your 1099 after you have filed your return, you can file an amended return (Form 1040-X) to correct it. This is rare but can happen if Uber miscalculates your earnings or if you had a refund that was not properly reflected. Contact a tax professional if you believe your 1099 is wrong.

Quarterly estimated tax payments

Because no taxes are withheld from your Uber earnings, you may owe quarterly estimated tax payments to the IRS. If you expect to owe $1,000 or more in federal income tax and self-employment tax combined, the IRS requires you to pay in four installments (roughly every three months) rather than waiting until April 15.

To calculate your quarterly payment, estimate your total net profit for the year, calculate your expected income tax and self-employment tax, and divide by four. You can pay online through the IRS website (IRS.gov), by mail, or through your tax software. Payments are due April 15, June 15, September 15, and January 15 of the following year.

If you do not make quarterly payments and owe more than $1,000 at tax time, you may face a penalty for underpayment. Many drivers find it easier to set aside 25% to 30% of their Uber earnings in a separate account each week, then pay quarterly from that account. This prevents the shock of a large tax bill in April.

State and local tax requirements

In addition to federal taxes, you may owe state income tax and local taxes on your Uber earnings. Most states tax self-employment income the same way the federal government does — you report net profit on your state return and pay tax on it. Some states have no income tax (Florida, Texas, Nevada, and others), so you owe nothing to the state, but you still owe federal tax.

A few cities require gig drivers to register and pay a local tax or fee. New York City, for example, requires Uber drivers to register with the Taxi and Limousine Commission and pay an annual fee. Check your city or county website or contact your local tax assessor to learn about you have local obligations.

Uber may issue you a separate 1099 form for each state where you drove, or it may combine all income on one form. Either way, you must report income to every state where you earned it. If you moved during the year or drove in multiple states, keep track of how much you earned in each location so you can file the correct state returns.

Frequently Asked Questions

Do I need to file taxes if I made less than $600 from Uber?

Yes. Even if Uber does not send you a 1099-NEC, you must report all income on your tax return. Use your Uber earnings history to calculate what you made, and file Schedule C with your Form 1040. You may owe little or no tax if your expenses are high, but you must file.

Can I deduct my car payment or lease?

No. Car payments and lease payments are not deductible. However, you can deduct depreciation (if you own the car) or the portion of your lease payment that is business use. If you lease a car and use it 80% for Uber, you can deduct 80% of the lease payment. Consult a tax professional to calculate depreciation correctly.

What if my 1099-NEC shows income I did not actually receive?

Contact Uber support and ask them to investigate. Errors can happen if refunds were not properly processed or if there was a system glitch. Uber can issue a corrected 1099-NEC (called a 1099-NEC with a "corrected" indicator) if they find a mistake. You then file an amended return to match the corrected form.

Do I have to pay quarterly estimated taxes?

Only if you expect to owe $1,000 or more in total federal tax for the year. If your net profit is small or your expenses are very high, you may owe less than $1,000 and can wait to pay when you file your return in April. Use the IRS Form 1040-ES to calculate whether you need to pay quarterly.

What happens if I do not report my Uber income?

The IRS receives a copy of your 1099 forms and can match them against your tax return. If you do not report the income, the IRS will likely send you a notice and demand payment plus penalties and interest. It is far cheaper and easier to report the income and deduct your expenses than to face an audit or enforcement action later.