Uber 1099 Taxes: 1099-K, 1099-NEC and Your Tax Summary Explained
Which Uber tax forms you receive, what each number means, why your 1099-K is higher than your payouts and how to report everything correctly on Schedule C.
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Key takeaways
- Form 1099-K reports the gross amount customers paid for your rides and deliveries. The federal threshold is more than $20,000 and more than 200 transactions.
- Form 1099-NEC reports promotions, referral bonuses and other non-trip pay: $600+ for 2025, $2,000+ for payments made in 2026.
- Your 1099-K is usually higher than what you received, because it includes Uber's fees. Deduct those fees on Schedule C.
- No 1099? The income is still taxable. Use your Uber tax summary.
Every January, Uber drivers and couriers open their tax documents and find numbers that do not match what landed in their bank account. That is normal. Uber reports what customers paid, not what you took home, and the difference is mostly Uber's fees. This guide explains each Uber 1099 form, the thresholds for 2025 and 2026 and how to report the numbers correctly.
Please note
General information about US federal rules as of October 2026; not tax advice. Some states use lower 1099-K thresholds than the federal rule.
The three Uber tax documents
| Form 1099-K | Form 1099-NEC | Uber tax summary | |
|---|---|---|---|
| Official IRS form? | Yes | Yes | No (Uber's own report) |
| What it reports | Gross payments from riders and Uber Eats customers for your trips | Promotions, referrals and other payments not tied to trips | Earnings breakdown, Uber fees, tips and online miles |
| Federal threshold | More than $20,000 and more than 200 transactions | $600 (2025); $2,000 (payments made in 2026) | Everyone |
| Sent to the IRS? | Yes | Yes | No |
Uber makes annual documents available by January 31 in the Driver app and at drivers.uber.com. If your trips include both rides and Uber Eats deliveries on the same account, they appear on the same set of forms.
The 1099-K threshold: back to $20,000
For a few years, the federal 1099-K threshold was scheduled to fall to $600. The tax law signed in July 2025 reversed that: for 2025 and later years, payment platforms only have to issue a 1099-K if you received more than $20,000 and had more than 200 transactions. Many part-time drivers will therefore not receive a 1099-K at all.
Two things to know:
- The income is taxable either way. Not receiving a form does not mean you do not owe tax.
- You can opt in to receive 1099s from Uber below the threshold by updating your tax information (W-9) in the app. That matters for the new tips deduction, which requires tips to be reported on a 1099.
Why your 1099-K is higher than your payouts
The 1099-K shows the full amount customers paid. That figure includes Uber's service fee, booking fees and other charges you never received. Your Uber tax summary lists these amounts separately.
Example
Your 1099-K shows $52,000 in gross payments. Your tax summary shows $12,000 in Uber service and booking fees. You report the $52,000 as gross receipts on Schedule C and deduct the $12,000 as an expense, so you are taxed on the $40,000 that was actually yours (before your other expenses).
If you only report the 1099-K amount and forget the fees, you could overpay thousands of dollars in tax.
How to report Uber income on Schedule C
- Gross receipts (line 1): the total from your 1099-K (or from your tax summary if you did not receive one), plus 1099-NEC income such as promotions and referrals.
- Expenses: Uber fees, car expenses (mileage or actual costs), phone, tolls, parking and other business costs. See Uber driver tax deductions.
- Net profit: carries to Form 1040 and to Schedule SE for self-employment tax.
Make sure the total you report is at least the amount on your 1099s. The IRS matches forms to returns, and a lower figure can trigger a notice.
Tips on your Uber 1099
Tips are part of your gross earnings and are included in the 1099-K totals. For the new deduction for qualified tips (2025 to 2028, up to $25,000), the IRS requires tips to be reported on a 1099. Your Uber tax summary shows your total tips for the year; use that figure when claiming the deduction on Schedule 1-A.
Uber Eats 1099s
Uber Eats couriers receive the same forms under the same thresholds: a 1099-K for delivery payments if they exceed $20,000 and 200 transactions, a 1099-NEC for promotions and referrals, and the annual tax summary. Our Uber Eats tax guide covers deductions specific to delivery.
If something looks wrong
- Wrong name, address or SSN: update your tax information in the app and contact Uber support for a corrected form.
- Amounts you cannot reconcile: compare monthly summaries with your bank deposits; remember fees and tips.
- Form arrives after you filed: if your return already included the income, you usually do not need to amend. If income was missing, file an amended return (Form 1040-X).
- Multiple apps: report each platform's income (see our 1099 tax guide); do not double-count miles driven for two apps at the same time.
Frequently asked questions
Why didn't I get a 1099 from Uber?
Most likely your trip payments were not above $20,000 with more than 200 transactions, and your non-trip payments were below the 1099-NEC threshold. Your income is still taxable; use the Uber tax summary to file.
Is the Uber 1099-K the same as my income?
No. It shows gross payments including Uber's fees. Your taxable profit is gross receipts minus fees and other business expenses.
When does Uber send 1099s?
Uber makes annual tax documents available by January 31 in the Driver app and on drivers.uber.com.
Do I report both the 1099-K and the 1099-NEC?
Yes. Both are business income on Schedule C. Report the 1099-NEC amounts in addition to the 1099-K gross receipts.
What is the 1099-NEC threshold for 2026?
For payments made in 2026, the federal threshold for Form 1099-NEC rises to $2,000, up from $600 for 2025.
