Amazon Flex Taxes: 1099-NEC, Mileage and Deductions for Flex Drivers
How Amazon Flex income is taxed, where to get your Amazon Flex 1099, which miles you can deduct, the write-offs that matter and how much to set aside in 2026.
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Key takeaways
- Amazon Flex delivery partners are independent contractors: no withholding, income tax plus 15.3% self-employment tax on profit.
- Amazon sends a 1099-NEC if it paid you $2,000 or more in 2026 ($600 for 2025), available in the Flex app by January 31.
- Block pay and tips are taxable; mileage is the biggest deduction: 72.5¢ (January–June 2026) and 76¢ (from July 1).
- The drive from home to the delivery station is often treated as commuting.
Amazon Flex pays by the block, often more per hour than food delivery apps, but every block comes with gas, wear on your car and a tax bill nobody withholds. Knowing what you can deduct makes a big difference. Here is how Amazon Flex taxes work for 2026.
Please note
General information about US federal rules as of October 2026; not tax advice. Whether a given drive counts as commuting depends on your situation.
How Amazon Flex income is taxed
Block pay, surge pay and customer tips are business income. On your net profit (income minus business expenses) you owe self-employment tax of 15.3% on 92.35% of profit once net earnings reach $400, plus federal and usually state income tax. You report it on Schedule C and Schedule SE.
Your Amazon Flex 1099
Amazon pays you directly, so you receive Form 1099-NEC, not a 1099-K:
- Threshold: $600 for 2025; $2,000 for payments made in 2026.
- Where: in the Amazon Flex app under the tax information menu, and in Amazon's tax portal, by January 31.
- Box 1: everything Amazon paid you, including tips paid through the app.
- Tax profile: make sure your legal name, address and SSN or EIN are correct in the app, or the form may be delayed.
No form because you earned less? Your income is still taxable. The 1099 tax guide explains what to do in every case.
Which Flex miles you can deduct
| Drive | Typically |
|---|---|
| Home to the delivery station or store pickup | Often treated as commuting (not deductible) |
| Station to the first delivery and between stops | Business miles |
| Returning undeliverable packages to the station | Business miles |
| Last stop back home | Usually commuting |
| Driving between two stations or pickup locations during a block | Business miles |
The IRS commuting rules depend on whether you have a regular work location and, in some cases, a qualifying home office. Because the station trip can be a large part of your driving, ask a tax professional about your setup. For 2026, record your miles separately for January–June (72.5¢) and July–December (76¢). How to keep a log the IRS accepts: mileage deduction guide.
Amazon Flex tax deductions
- Car costs: standard mileage rate or the business share of actual costs (gas, repairs, insurance, depreciation). Compare both in standard mileage vs. actual costs.
- Parking and tolls during blocks.
- Phone and data plan (business share), phone mount, power bank.
- Hand truck, dolly or cart, bins and safety vest used for deliveries.
- Mileage-tracking or bookkeeping apps.
- Car loan interest (business share).
Not deductible: parking tickets, meals during blocks and everyday clothing.
Tips
Tips from customers are taxable income and subject to self-employment tax. Delivery workers are on the IRS list of tipped occupations, so from 2025 through 2028 Flex drivers can deduct qualified tips up to $25,000 for income tax purposes, limited to their net profit from Flex.
Example: an Amazon Flex driver in 2026
Example
A single driver with no other job earns $24,000 from Flex blocks, including $1,500 in tips, and drives 12,000 business miles (6,000 in each half of the year). Mileage deduction: 6,000 × $0.725 + 6,000 × $0.76 = $8,910. Phone share, dolly, parking: $600. Net profit: $14,490. Self-employment tax: $2,047. Income tax: $0, since income after half of the SE tax ($13,466) is below the $16,100 standard deduction. Total: $2,047, or about $512 per quarter.
Without the mileage deduction, profit would be $23,400 and self-employment tax about $3,306, about $1,259 more. With a W-2 job, income tax would apply too; see how much to save for taxes.
Quarterly taxes
Expect to owe $1,000 or more? Pay estimated taxes on April 15, June 15 and September 15, 2026, and January 15, 2027. Details: quarterly estimated taxes for gig workers.
Frequently asked questions
Does Amazon Flex take out taxes?
No. Amazon Flex does not withhold income tax, Social Security or Medicare. You pay them yourself.
How do I get my Amazon Flex 1099?
Open the Amazon Flex app and go to the tax information menu, or sign in to Amazon's tax portal. Forms are available by January 31.
What is the Amazon Flex 1099 threshold for 2026?
$2,000 for payments made in 2026, up from $600 for 2025.
Can I deduct the drive to the Amazon delivery station?
Often not: it is usually treated as commuting. Miles from the station to your stops and between stops are business miles.
How much should I set aside for Amazon Flex taxes?
About 15% of profit if Flex is your only income, and 20% to 30% with a W-2 job, plus state tax.
