Uber Eats Taxes: 1099s, Mileage, Write-Offs and Quarterly Payments
Everything Uber Eats couriers need for tax season: which 1099s you get, the 2026 mileage deduction, delivery write-offs for cars and bikes, the tips deduction and when to pay quarterly.
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Key takeaways
- Uber Eats couriers are independent contractors: you owe income tax and 15.3% self-employment tax on your profit, and nothing is withheld.
- You get a 1099-K if delivery payments exceed $20,000 and 200 transactions, and a 1099-NEC for promotions ($2,000+ in 2026). Without a form, the income is still taxable.
- Car couriers deduct 72.5¢ per mile (January–June 2026) and 76¢ (from July 1). Bike and scooter couriers deduct actual costs.
- Delivery workers qualify for the tips deduction (up to $25,000, 2025–2028), which reduces income tax.
Uber Eats is often a side gig: a few evenings a week, sometimes alongside other delivery apps. That makes the tax side easy to overlook, but the rules are the same as for full-time rideshare drivers. You run a small business, you report its profit and you pay tax on it. The good news is that delivery work comes with valuable deductions, starting with your miles.
Please note
General information about US federal rules as of October 2026; not tax advice. Your state may have its own rules and lower 1099 thresholds.
How Uber Eats income is taxed
Your Uber Eats delivery fares, tips, promotions and incentives are business income. After subtracting business expenses, your net profit is subject to:
- Self-employment tax: 15.3% on 92.35% of your profit, if net earnings are $400 or more. See self-employment tax for Uber drivers.
- Federal income tax at your normal bracket, combined with any other income such as a W-2 job.
- State and local income tax, where applicable.
You report everything on Schedule C ("delivery services" is a typical business description) and Schedule SE with your Form 1040.
Uber Eats 1099 forms
| Form | What it shows | Who gets it |
|---|---|---|
| 1099-K | Gross delivery payments processed for you | More than $20,000 and more than 200 transactions (federal), or if you opted in |
| 1099-NEC | Promotions, referrals and other non-delivery payments | $600+ for 2025; $2,000+ for payments made in 2026 |
| Tax summary | Earnings, fees, tips and online miles | Every courier, in the app and at drivers.uber.com |
If you deliver for Uber Eats and drive for Uber rides on the same account, both appear on the same documents. Your 1099-K can be higher than your payouts because it reports gross amounts; deduct any fees listed in your tax summary. More in Uber 1099 taxes explained.
Uber Eats mileage deduction
For deliveries by car, the IRS standard mileage rate is 72.5¢ per business mile from January 1 to June 30, 2026 and 76¢ from July 1 to December 31, 2026. Business miles generally include:
- Driving to the restaurant after accepting an order.
- Driving from the restaurant to the customer.
- Driving while online and waiting for orders, which many tax professionals treat as business miles.
The drive from home before you go online and the drive home after your last delivery are usually commuting. If you run Uber Eats and other delivery apps such as DoorDash at the same time, count each mile only once. Keep your own log; the online miles in your Uber summary are helpful but not complete. Our full guide: Uber mileage deduction 2026.
Uber Eats tax write-offs
| Expense | Deductible? | Notes |
|---|---|---|
| Car costs | Yes | Standard mileage rate or business share of actual costs |
| Insulated delivery bags and backpacks | Yes | Used only for deliveries |
| Phone and data plan | Business share | For example 60% if that is your business use |
| Phone mount, power bank, chargers | Yes | Business use |
| Parking fees and tolls during deliveries | Yes | Also with the standard mileage rate |
| Bike, e-bike or scooter | Business share | Purchase cost through depreciation or expensing, plus repairs and charging |
| Bike helmet, lights and lock used for deliveries | Business share | Keep receipts |
| Public transit fares for deliveries on foot | Yes | Only trips made for deliveries |
| Car loan interest | Business share | For self-employed couriers |
| Parking tickets, food you eat during shifts, everyday clothing | No | Personal costs or fines |
The IRS standard mileage rate is for cars, vans, pickups and panel trucks. If you deliver by bike, e-bike or scooter, deduct the business share of your actual costs instead.
Tips: taxable, but now partly deductible
Customers' tips on Uber Eats go to you and count as business income, subject to self-employment tax. From 2025 through 2028, workers in tipped occupations, including app-based delivery workers, can deduct qualified tips up to $25,000 a year for income tax purposes. For self-employed couriers the deduction cannot exceed your net profit from the work, it phases out above $150,000 of modified AGI ($300,000 joint) and tips must be reported to you on a 1099. If you are below the 1099-K threshold, you can opt in to receive one from Uber.
Example: a part-time Uber Eats courier
Example
A single courier with no other job earns $14,000 after fees in 2026, including $4,000 in tips, and drives 9,000 business miles (4,500 in each half of the year). Mileage deduction: 4,500 × $0.725 + 4,500 × $0.76 = $6,683. Phone share and delivery bags: $600. Net profit: $6,717. Self-employment tax: $6,717 × 92.35% × 15.3% = $949. Income tax: $0, because income after half of the SE tax ($6,242) is below the $16,100 standard deduction. The courier must file because net earnings exceed $400, and owes $949.
If the same courier also had a full-time job, the Uber Eats profit would be stacked on top of the salary and income tax would apply too. Use our guide to how much to save for taxes to calculate your number.
Uber Eats quarterly taxes
If you expect to owe $1,000 or more in federal tax for the year after withholding, you should make estimated payments. The courier in the example ($949) is just below that line; a few more shifts would cross it. For 2026 the due dates are April 15, June 15 and September 15, 2026, and January 15, 2027. If you have a W-2 job, you can increase your withholding with a new Form W-4 instead. Details: Uber quarterly taxes.
Records to keep
- A mileage log for every delivery session (date, miles, purpose).
- Receipts for bags, phone accessories, bike costs and parking.
- Your Uber tax summary, monthly statements and any 1099s.
- Proof of estimated tax payments.
Frequently asked questions
Do Uber Eats drivers pay taxes?
Yes. Uber Eats couriers pay federal income tax and self-employment tax on their net profit, plus state tax where it applies. Uber does not withhold anything.
Does Uber Eats send a 1099?
Uber issues a 1099-K if your delivery payments exceed $20,000 with more than 200 transactions, and a 1099-NEC for other payments above the threshold ($2,000 for 2026). Every courier gets an annual tax summary.
Can I deduct mileage for Uber Eats?
Yes, for deliveries by car: 72.5¢ per business mile from January to June 2026 and 76¢ from July 1, 2026. Keep a mileage log.
What can Uber Eats drivers write off?
Mileage or car costs, delivery bags, the business share of your phone, parking and tolls during deliveries, bike or scooter costs and car loan interest (business share).
How much should I save for taxes on Uber Eats?
Setting aside 20% to 30% of your profit is a safe range for most couriers. Part-time couriers without other income may owe mainly self-employment tax, about 14% of profit.
