Each January the apps send tax forms that show what they paid you. Which form you get, and whether you get one at all, depends on the app and how much you earned. Either way, all of your gig income is taxable, with or without a form.
The two forms
- Form 1099-K comes from a payment platform. Payments that pass through the app from riders or customers are reported on it. A platform has to send one when your payments for the year are more than $20,000 and more than 200 transactions. A 2025 law put that federal threshold back after the lower $600 and $5,000 levels were dropped.
- Form 1099-NEC reports money a company paid you directly for your work, such as delivery pay and bonuses. For payments made in 2026 and later, a company has to send one when it paid you $2,000 or more in the year (up from $600). The amount rises with inflation from 2027.
A few states set lower thresholds, and platforms can send a form below the federal threshold, so you may get a form even if you earned less.
What each app usually sends
- Uber and Lyft: a 1099-K for trip earnings and a 1099-NEC for bonuses, referrals and promotions, if each passes its threshold. Both also give an annual tax summary that isn't an IRS form but lists the fees they kept, tolls and your online miles.
- DoorDash, Instacart, Grubhub and Amazon Flex: usually a 1099-NEC for delivery pay, including tips.
Platforms change their setups from time to time, so check the tax page in each app. Forms are due to you by January 31, and most apps post them in your account or through their payment partner.
Gross isn't what you took home
A 1099-K shows the gross amount riders paid, including the fees the platform kept and tolls passengers paid. Report the gross amount as income, then deduct the platform's fees and those tolls as business expenses. Otherwise you'll pay tax on money you never received. Your app's annual tax summary has the figures.
Where it goes on your return
- Add up your income from every app, with or without a form, and report it on Schedule C as your gross receipts.
- Subtract your business costs on the same form: mileage, platform fees, your phone and the rest of the deductions you can claim.
- Your profit then goes to Schedule SE for self-employment tax and onto your Form 1040.
Common mistakes
- Skipping income without a form. The IRS still expects it. Use your app's earnings history.
- Reporting the 1099-K net of fees. Report the gross and deduct the fees, so your numbers match what the IRS received.
- Counting the same money twice. A 1099-K and a 1099-NEC from the same app cover different payments, so add them together, but don't add your earnings history on top of the forms.
- Ignoring a wrong form. If a form is wrong, ask the platform for a corrected one before you file.
Get ahead of it
The forms only show income. Your deductions, especially mileage, are up to you to prove. Gigstrak logs your trips and income through the year, and exports a mileage log and a tax summary for tax time. Get Gigstrak on Google Play.
Paying as you go? See quarterly estimated taxes.
Sources
IRS: Form 1099-K threshold FAQs, Instructions for Forms 1099-MISC and 1099-NEC, Understanding your Form 1099-K, and Publication 334. Platform details from Uber's and Lyft's tax help pages. This guide is general information, not tax advice.