Amazon Flex Taxes Explained for Drivers (2026)
Skip the mathAmazon Flex tax calculator 2026Amazon Flex delivery partners are independent contractors. Amazon pays the full rate for each block and takes out no tax. You pay self-employment tax and income tax yourself, and state tax where your state has one.
The short answer: a Flex driver who made $38,000 in 2026, including $2,000 in tips, and drove 16,000 business miles owes about $4,077 in federal tax. That is about 11 % of what Amazon paid. Without the mileage deduction it would be about $6,659.
Your Amazon Flex tax form
For payments made in 2026, a 1099-NEC is required when you were paid $2,000 or more (the limit used to be $600). Amazon puts the tax forms for its businesses on Amazon Tax Central (taxcentral.amazon.com). If you chose paperless delivery, the form is not mailed, so download it there.
You report all your Flex earnings on Schedule C, with or without the form.
Which miles count
Flex work starts at a delivery station, which changes what you can deduct:
- Home to the station: often treated as commuting, which is not deductible.
- Station along your route to each drop-off: business miles.
- Back to the station to return packages: business miles.
For 2026 the IRS rate is 72.5¢ a mile from January to June and 76¢ from July 1. Keep a log with the date, miles and purpose of each trip; the rate covers gas, repairs, insurance and depreciation.
Tips
Tips count as income for self-employment tax. From 2025 through 2028, workers in tipped occupations can deduct up to $25,000 of qualified tips from income tax. The IRS final list includes app-based delivery, and the tips need to be in what Amazon reports on your 1099.
Example: $38,000 from Amazon Flex
Single, no other income, 2026 figures:
| Step | Amount |
|---|---|
| Block pay and tips (with $2,000 tips) | $38,000 |
| Mileage: 8,000 mi x 72.5¢ + 8,000 mi x 76¢ | -$11,880 |
| Phone and other expenses | -$500 |
| Profit | $25,620 |
| Self-employment tax | $3,620 |
| Income tax (after standard, tips and QBI deductions) | $457 |
| Total federal tax | $4,077 |
Over 1,500 hours of blocks, that leaves about $22.28 an hour after federal tax, before gas and other car costs. Try your own numbers in the Amazon Flex tax calculator.
Other deductions for Flex drivers
- Business share of your phone and data plan
- Phone mount, charger and a hand cart
- Parking and tolls while on a block (not tickets)
Quarterly payments
Nothing is withheld from Flex pay, so the IRS expects estimated payments if you will owe $1,000 or more. The 2026 dates are April 15, June 15 and September 15, 2026, and January 15, 2027. More in what is self-employment tax.
Drive for other apps too? See DoorDash taxes, Uber driver taxes and Instacart taxes.
Questions
Do I have to pay taxes on Amazon Flex if I only did a few blocks?
If your net earnings from self-employment for the year are $400 or more, you owe self-employment tax and need to file. All income counts for income tax, whether or not you get a 1099.
Can I deduct my car payment for Amazon Flex?
Not if you use the standard mileage rate, which already covers depreciation. With the actual expense method you deduct the business share of depreciation, gas, insurance and repairs instead, and you need receipts for all of it.
What happens if I don't report Amazon Flex income?
Amazon reports what it paid you to the IRS on the 1099-NEC, so a missing amount is likely to be matched. You can owe the tax plus penalties and interest.