Uber issues two different 1099 forms for two different kinds of pay, and depending on your state and how much you earned, you may get one, both, or neither. The 1099-K covers what riders and Uber Eats customers paid for trips and orders. The 1099-NEC covers bonuses, quests, and referral payments.
Sources: IRS, Understanding Your Form 1099-K; IRS, About Form 1099-NEC.
The two forms and their thresholds
- Form 1099-K reports gross payments processed through Uber's platform, trips and Uber Eats deliveries combined if you do both. The federal threshold is more than $20,000 in gross payments and more than 200 transactions in a year. Both conditions have to be met.
- Form 1099-NEC covers non-trip payments like quest bonuses, driver referrals, and promotions. The federal threshold for 2026 is $2,000, raised from the old $600 line by the OBBBA.
A number of states set 1099-K reporting thresholds well below the federal $20,000 figure. Uber issues on whichever threshold is met first, so drivers in those states can receive a 1099-K on far less gross income than the federal rule alone would trigger.
No form doesn't mean no tax owed
The thresholds decide whether Uber has to file a copy with the IRS. They have nothing to do with whether your income is taxable, which it is from the first dollar regardless of any form. If nothing arrives, use your Uber driver dashboard's own earnings summary to report gross receipts on Schedule C.
The 1099-K total is bigger than your deposits
Box 1a of the 1099-K shows what riders paid before Uber's service fees and commission came out. Report that gross figure as income, then deduct Uber's fees, booking charges, and any platform-collected tolls separately as business expenses. Reporting only your bank deposits leaves a gap against the number the IRS already has on file.
Where the mileage deduction fits in
Once income is reported, a proper mileage log is what turns that gross income into a manageable tax bill. At the 2026 rate split of 72.5 cents through June and 76 cents after, 15,000 business miles is worth roughly $11,138 in deductions against 1099-K and 1099-NEC income alike.
Do I owe self-employment tax on Uber income?
Yes, 15.3 percent on 92.35 percent of net profit, on top of ordinary income tax. See Schedule SE.
The 1099 tells the IRS what Uber paid you. It says nothing about what you drove. TruMile logs every mile so your deduction is provable. Try TruMile →
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