Uber Eats orders you place as a customer are not tax-deductible, but the income you earn delivering for Uber Eats is taxable self-employment income that you must report

If you ordered food through Uber Eats, you cannot deduct that purchase on your tax return — it is a personal expense, the same as buying groceries or eating at a restaurant. If you work as an Uber Eats delivery driver, however, the money you earn is self-employment income and must be reported to the IRS on your tax return, along with the business expenses you can deduct against it.

Uber Eats sends tax documents to drivers, not to customers. The form you receive depends on how much you earned and how Uber classified your account. Understanding which form applies to you, what it means, and what you owe determines whether you file correctly and avoid penalties.

Key Takeaways

  • Uber Eats sends Form 1099-NEC or Form 1099-K to drivers who earned money, not to people who ordered food.
  • You must report all Uber Eats delivery income on Schedule C (Form 1040) as self-employment income, even if you did not receive a tax form.
  • You can deduct business expenses like mileage, phone service, and vehicle maintenance against your Uber Eats income.
  • If Uber Eats reports your income to the IRS and your tax return does not match, the IRS will contact you or adjust your return.
  • Self-employment tax (Social Security and Medicare) applies to Uber Eats income and is calculated on Schedule SE.

What tax forms Uber Eats drivers receive

Uber Eats sends one of two forms to drivers by January 31 of the year after they earned money. The form depends on the total amount you were paid and how the payment was processed.

Form 1099-NEC is sent when Uber Eats paid you directly for services (delivery fees and tips). This form reports non-employee compensation. Uber Eats is required to send you a 1099-NEC if you earned $600 or more in a calendar year, though some drivers receive one even if they earned less.

Form 1099-K is sent when payments to you went through a payment processor like a debit card or third-party payment system. This form reports payment card transactions. The threshold for receiving a 1099-K varies by year and by payment method — in recent years it has been $5,000 or more, but this threshold has changed and may change again.

You may receive both forms if Uber Eats paid you through multiple methods. The amounts on these forms are reported to the IRS, so your tax return must account for all income shown on them.

Reporting Uber Eats income on your tax return

All Uber Eats delivery income must be reported on Schedule C (Profit or Loss from Business), which you attach to Form 1040. Schedule C is where you list your business income and subtract your business expenses to calculate your net profit or loss.

On Schedule C, you enter the total income you earned from Uber Eats in the "Gross income" section. If you received a 1099-NEC or 1099-K, use the amount shown on that form as your starting point, but also include any income Uber Eats paid you that does not appear on a tax form — for example, if you earned less than the reporting threshold in a particular year, or if a payment was delayed and arrived in a different tax year than when you earned it.

After you enter your gross income, you subtract your business expenses. Common deductions for Uber Eats drivers include the standard mileage rate (which the IRS sets each year) for miles driven while making deliveries, phone service costs, vehicle maintenance and repairs, car insurance, and tolls or parking fees. You do not deduct the cost of food you ordered for yourself.

The result — gross income minus expenses — is your net profit, which flows to Schedule SE and then to your Form 1040 as taxable income.

Self-employment tax on Uber Eats earnings

Self-employment tax is Social Security and Medicare tax that self-employed people pay. As an Uber Eats driver, you owe self-employment tax on your net profit from driving, calculated on Schedule SE (Self-Employment Tax).

Self-employment tax is separate from income tax. Even if your income is low enough that you owe no income tax, you may still owe self-employment tax. The rate is 15.3 percent of your net profit (12.4 percent for Social Security, 2.9 percent for Medicare), though you can deduct half of what you owe as a business expense on your Form 1040.

You must file Schedule SE if your net profit from self-employment is $400 or more. If you earned less than $400 from Uber Eats, you do not file Schedule SE, but you still report your income on Schedule C.

Business expenses you can deduct

The IRS allows you to deduct expenses that are ordinary and necessary for your Uber Eats delivery business. This means the expense must be common in the delivery business and directly related to earning your income.

The largest deduction for most drivers is mileage. You can deduct either the standard mileage rate set by the IRS each year (for example, 67 cents per mile in 2024, though this changes annually) multiplied by the number of miles you drove for deliveries, or your actual vehicle expenses (gas, maintenance, insurance, depreciation). Most drivers benefit from the standard mileage rate because it is simpler and often larger. You track the miles by recording your odometer reading at the start and end of each delivery shift, or by using a mileage-tracking app.

Other deductible expenses include phone service (the portion used for work), vehicle insurance, maintenance and repairs, tolls, parking fees, and vehicle registration or inspection fees. You cannot deduct personal expenses like meals you ate, entertainment, or commuting to your home before your first delivery of the day.

Keep receipts and records for all expenses you claim. If the IRS audits your return, you will need to show proof that you spent the money and that it was for your delivery business.

What happens if your tax return does not match the 1099 form

Uber Eats reports the income shown on your 1099-NEC or 1099-K to the IRS. The IRS compares this amount to the income you report on your tax return. If the numbers do not match, the IRS may send you a notice or adjust your return.

If you reported less income than the 1099 shows, the IRS will likely add the difference and bill you for additional tax, plus interest and possibly penalties. If you reported more income (for example, because you included income that was not on the 1099), the IRS may accept your return as filed or ask you to explain the difference.

The best way to avoid this problem is to report all income you earned, whether or not it appears on a tax form. If you believe the amount on your 1099 is wrong — for example, if it includes a payment that was later refunded — contact Uber Eats to request a corrected form. Uber Eats will send you a corrected 1099 and file a corrected version with the IRS.

Quarterly estimated tax payments

If you expect to owe $1,000 or more in federal income tax and self-employment tax for the year, you may be required to make quarterly estimated tax payments to the IRS. These are payments you make four times a year (April 15, June 15, September 15, and January 15) instead of waiting until you file your annual return.

To calculate your estimated tax, you estimate your total income and expenses for the year, calculate your expected tax liability, and divide it by four. If you are new to self-employment or your income varies month to month, you can base your estimate on what you earned in previous months and adjust it as the year goes on.

If you do not make quarterly payments and you owe a large amount when you file, you may owe a penalty for underpayment, even if you eventually pay all the tax you owe. You can pay estimated tax online through the IRS website or by mail.

State and local taxes on Uber Eats income

In addition to federal income tax and self-employment tax, you may owe state income tax and local taxes on your Uber Eats earnings. Most states tax self-employment income the same way the federal government does — you report it on your state return and may owe state self-employment tax.

Some cities and counties also impose taxes on gig work or business income. The rules vary widely by location. Contact your state tax authority or local tax office to find out what you owe where you live and work.

Frequently Asked Questions

Do I have to report Uber Eats income if I earned less than $600?

Yes. You must report all income you earned, even if you did not receive a 1099-NEC or 1099-K. The $600 threshold is only when Uber Eats is required to send you a tax form — it is not the threshold for reporting income to the IRS. If you earned any amount from Uber Eats, report it on Schedule C.

Can I deduct tips I gave to other drivers or restaurant staff?

No. Tips you gave to others are personal expenses, not business expenses. You can only deduct expenses directly related to your delivery business, such as mileage, vehicle maintenance, and phone service.

What if Uber Eats sent me a 1099 but I think the amount is wrong?

Contact Uber Eats support and explain the error. If Uber Eats agrees the form is incorrect, they will send you a corrected 1099 and file a corrected version with the IRS. Keep documentation of your communication with Uber Eats in case the IRS contacts you about the discrepancy.

Do I need to file a tax return if Uber Eats is my only income and I earned less than the standard deduction?

You may not owe income tax, but you likely owe self-employment tax if your net profit is $400 or more. You must file Schedule SE and pay self-employment tax even if you owe no income tax. File a complete return to be safe and to establish a record of your self-employment income.

Can I deduct the cost of my phone if I use it for Uber Eats?

Yes, but only the portion of your phone bill that is for business use. If you use your phone 50 percent for Uber Eats and 50 percent for personal use, you can deduct 50 percent of your phone bill. Keep records showing how you calculated the business-use percentage.