How Uber drivers are taxed
Whether you drive riders or deliver with Uber Eats, Uber treats you as an independent contractor. It does not withhold taxes from your earnings, and at tax time you report your driving as a small business on Schedule C.
On your profit you owe self-employment tax (15.3% of 92.35% of profit) plus federal income tax, and in most states, state income tax too.
The documents Uber sends you
By the end of January you will find your tax documents in the Tax Information section of your driver dashboard (drivers.uber.com) and in the driver app:
- Form 1099-K: what riders and Uber Eats customers paid for your trips and deliveries, when your payments pass the federal threshold (more than $20,000 and more than 200 transactions in 2026).
- Form 1099-NEC: other payments such as promotions and referral bonuses, when they reach $2,000 in 2026.
- Tax summary: sent to all drivers, including those who do not get a 1099. It shows your annual earnings and amounts that may be deductible.
Uber lets drivers opt in to receive 1099 forms even below the thresholds, which can help you document your income. See our guides to the 1099-K and the 1099-NEC.
Why your 1099-K is higher than your payouts
Your 1099-K reports gross customer payments, not what landed in your bank account. It includes amounts Uber kept before paying you. Your tax summary lists those amounts, and fees that are part of your gross income can be deducted as business expenses on Schedule C.
The practical rule: report the gross amount as income and deduct the fees, so that your profit matches what you actually earned. Reporting only your deposits and also deducting the fees would count the same money twice.
How much to set aside
A single driver with $38,500 of earnings, 12,000 business miles and $900 of other expenses owes about $4,898 in federal taxes: $4,054 of self-employment tax and $845 of income tax. That is about 13% of earnings, or $94 a week.
Your number depends on your miles, fees and other income: run it in our gig driver tax calculator, which applies both 2026 mileage rates.
Deductions for Uber drivers
- Mileage: 72.5¢ per mile from January to June and 76¢ from July to December in 2026. Count miles to pickups and between trips, not just miles with a passenger. Compare any mileage in your tax summary with your own log.
- Uber fees included in your gross 1099-K amount.
- Phone and data (business share), chargers and mounts.
- Parking and tolls paid while driving (if Uber reimbursed a toll, it is included in your earnings, so the deduction evens it out).
- Car cleaning, water and small amenities for riders.
With the standard mileage rate you cannot also deduct gas, repairs, insurance or depreciation: the rate already covers them.
Pay during the year
Uber withholds nothing, so if you will owe $1,000 or more, make quarterly estimated payments: April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027 for the 2026 tax year. Our quarterly estimated tax calculator turns your estimate into a payment plan.
Filing checklist for Uber drivers
- Download your 1099-K, 1099-NEC and tax summary from drivers.uber.com.
- Report the gross amounts as income on Schedule C and deduct the fees and other expenses.
- Add your mileage deduction from your own log.
- Figure self-employment tax on Schedule SE and file Form 1040 by April 15, 2027.
- Subtract your estimated payments.
If you also drive for other apps, add everything up on the same Schedule C. Our DoorDash taxes guide covers delivery-specific details, and our Lyft taxes guide explains Lyft’s documents.