As an Uber Eats delivery person you're an independent contractor, so Uber doesn't take tax out of your pay. You owe income tax and self-employment tax on your profit, and the biggest thing that lowers it is the miles you drive. Gigstrak isn't affiliated with Uber.
The forms Uber sends
- Form 1099-K for your delivery pay. The federal rule is that you get one when Uber Eats customers paid more than $20,000 for more than 200 deliveries in the year. Some states set a lower bar.
- Form 1099-NEC for other pay, like referral bonuses and promotions. For payments made in 2026, it's sent when that pay is $2,000 or more (it was $600 before).
- A tax summary for every driver and delivery person. It isn't a tax form, but it breaks down your earnings and the fees Uber kept, and lists the miles logged in the app while you were online. If you also drive rides on the same account, you get one summary for both.
Forms are due by January 31 and show up in the app and on drivers.uber.com. Even with no form, all of your delivery income is taxable. More on this in 1099 forms for gig drivers.
Why your 1099-K can be more than you were paid
Box 1a of the 1099-K shows the gross amount for your deliveries, which can include fees Uber kept. Report the full amount as income, then deduct the fees as business expenses using the figures in your tax summary. That way you're taxed only on what you earned.
What you'll owe
- Self-employment tax: 15.3% of most of your net profit, for Social Security and Medicare. It applies once your profit from all self-employment is $400 or more.
- Income tax on your profit, at your normal rate, along with any other income you have.
Your profit is what Uber paid you minus your business costs, reported on Schedule C. Our quarterly tax calculator gives a quick estimate.
Mileage is the big deduction
Most delivery people can use the IRS standard mileage rate: 72.5¢ a mile for business miles driven through June 30, 2026, and 76¢ from July 1. At those rates, 10,000 business miles is worth over $7,000 off your profit. The rate covers gas, repairs, insurance and wear, so you can't deduct those on top of it. See the 2026 mileage rate.
- Count the miles you drive for work: to the restaurant, to the customer, and between orders while you're online.
- Leave out personal driving. If you're not sure about the drive from home to your first order, ask a tax professional.
- Keep a log as you go. The IRS expects a record of the date, miles and purpose of each trip, made at the time. The miles in Uber's tax summary are a useful check, but they don't replace your log.
Delivering by bike? The mileage rate is for cars, vans, pickups and panel trucks, so it doesn't apply to a bicycle.
Other costs you can deduct
The fees in your 1099-K total, the business share of your phone and plan, insulated bags, and parking and tolls on orders. See the full list of deductions for gig drivers.
Tips
Tips are taxable income, but for 2025 through 2028 delivery drivers can deduct up to $25,000 of them from income tax if they meet the rules. From 2026, the tips have to be reported to you on a form: the 1099-K has a tips box (box 1c) and the 1099-NEC has one too (box 1b), each with an occupation code. If a code is 000, those tips don't qualify. Self-employment tax still applies to tips. See no tax on tips for drivers.
Pay during the year
If you'll owe $1,000 or more, the IRS expects quarterly payments. The last one for 2026 income is due January 15, 2027. Setting aside 20 to 25% of each payout is a common starting point. See quarterly estimated taxes.
Track it without thinking about it
Gigstrak records your delivery miles automatically, values each one at the IRS rate for its date, and shows what to set aside for taxes. Get Gigstrak on Google Play.
Sources
IRS: Instructions for Form 1099-K, Instructions for Forms 1099-MISC and 1099-NEC, Self-employment tax, Publication 463 (car expenses and records) and Announcement 2026-11 (the July 1 rate). Form details from Uber's tax information for drivers and delivery people. The apps' help pages can lag behind new rules: the $2,000 bar for the 1099-NEC applies to payments made from 2026. This guide is general information, not tax advice.