Uber Driver Taxes Explained: Forms, Fees and Miles (2026)
Skip the mathUber driver tax calculator 2026Uber drivers and couriers are independent contractors. Uber does not withhold any tax, so you pay self-employment tax and income tax yourself. The part that catches most drivers is that Uber reports your gross earnings, which are higher than what you were paid.
The short answer: a driver with $45,000 in gross Uber earnings, $12,000 in Uber fees, $3,000 in tips and 20,000 business miles owes about $2,466 in federal tax for 2026. Skip the fees and it jumps to about $4,823.
The forms Uber sends
| Form | When you get it | What it shows |
|---|---|---|
| 1099-K | More than $20,000 in gross trip or order earnings and more than 200 transactions (lower in some states) | Gross amount riders and customers paid |
| 1099-NEC | Other payments such as referrals and promotions. For payments made in 2026 the IRS limit is $2,000 | Non-trip income |
| Tax summary | Every driver, by January 31 | Gross earnings, Uber fees, online miles. Not an official tax form |
You report all your earnings even if you get no 1099 at all.
Gross earnings vs what you were paid
Uber defines gross earnings as the total riders and Uber Eats users paid for your trips. Your deposits are lower, because Uber takes its service fee and other charges first.
On your return you start from the gross figure and then deduct the fees listed on your tax summary as a business expense. If you only enter the gross and forget the fees, you pay tax on money that went to Uber.
Miles: online miles and your own log
Uber records your miles in three stages while you are online: waiting for a request, driving to the pickup and driving the trip. The total is on your tax summary.
For 2026 the standard mileage rate is 72.5¢ a mile from January to June and 76¢ from July 1. On 20,000 miles split evenly, that is a $14,850 deduction.
Keep your own log as well, with the date, miles and purpose of each trip. The IRS expects records you made at the time.
Tips
Tips are income and count for self-employment tax. From 2025 through 2028, taxi and rideshare drivers are on the IRS list of tipped occupations, so you can deduct up to $25,000 of qualified tips from income tax. The deduction phases out above $150,000 of modified AGI ($300,000 married filing jointly).
Example: $45,000 gross on Uber
Single, no other income, 2026 figures:
| Step | Amount |
|---|---|
| Gross earnings (tax summary) | $45,000 |
| Uber fees and deductions | -$12,000 |
| Mileage: 10,000 mi x 72.5¢ + 10,000 mi x 76¢ | -$14,850 |
| Phone and other expenses | -$700 |
| Profit | $17,450 |
| Self-employment tax | $2,466 |
| Income tax | $0 |
| Total federal tax | $2,466 |
That is about 7.5 % of what Uber deposited ($33,000). Try your own numbers in the Uber driver tax calculator.
Quarterly payments
With no withholding, 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. Read more in what is self-employment tax.
Driving for more than one app
Lyft works the same way: its 1099-K also shows gross ride payments with fees included. Use the Lyft tax calculator for Lyft alone.
Add up your profit from every app on one Schedule C if it is the same kind of work, then work out the tax on the total. The self-employment tax calculator does that. If you also deliver for DoorDash, see DoorDash taxes explained.
Questions
Do I get a 1099 from Uber if I made less than $20,000?
Probably not a 1099-K, since the federal limit is $20,000 and 200 transactions. Some states have lower limits, and Uber lets you opt in to get one anyway. Either way you still report all your earnings.
Is the Uber tax summary an official tax form?
No. Uber says its tax summary is not an official tax document. It is still the best place to find your gross earnings, the fees Uber kept and your online miles.
Can I deduct my phone and car washes?
The business share of your phone plan is deductible. Car washes are covered by the standard mileage rate if you use it, so you do not add them on top.