Uber sends you a 1099-NEC form if you earned $600 or more in a calendar year

If you drove for Uber or used the Uber Eats platform and made $600 or more in a single calendar year, Uber will send you a 1099-NEC form (Miscellaneous Income). This is a tax document that reports your earnings to both you and the IRS. You'll receive it by January 31 of the following year — so earnings from 2024 arrive by January 31, 2025.

The 1099-NEC shows your gross earnings from Uber, meaning the total fares or delivery payments before any deductions. It does not subtract expenses, tips, or taxes. You use this form when you file your own tax return to report your self-employment income.

If you earned less than $600 in a year, Uber does not send a 1099-NEC, but you still owe taxes on that income if you had any. You would report it yourself on your tax return.

Key Takeaways

  • Uber sends a 1099-NEC only if you earned $600 or more in a calendar year, arriving by January 31 of the next year.
  • The 1099-NEC shows gross earnings only and does not reflect expenses, deductions, or taxes already paid.
  • You can view your 1099-NEC in the Uber app under Tax Documents, or request a copy if you don't receive it by early February.
  • If you earned under $600, no 1099-NEC is issued, but you still report any income on your tax return.
  • Keep your 1099-NEC and your own earnings records together when filing taxes, since the IRS also receives a copy.

Where to find your 1099-NEC in the Uber app

Open the Uber app and tap your profile icon in the bottom right. Select Taxes or Tax Documents — the exact label depends on your app version. You'll see a section for the tax year in question. If the form is ready, you can view it there and read a PDF copy.

The document will show your name, address, Uber's tax ID, and your earnings for that year broken down by category (UberX, Uber Eats, etc., depending on what you did). You can read and save this file to your computer or print it directly from the app.

If you don't see the Tax Documents section, make sure you're using the latest version of the Uber app. You may need to update it from your phone's app store.

What information appears on your 1099-NEC

Your 1099-NEC lists your total earnings in Box 1 (Miscellaneous Income). This is the gross amount — what riders or customers paid, before Uber's commission, tolls, or any other costs. The form also shows Uber's company name and tax ID number, your name and address as Uber has it on file, and the tax year the earnings cover.

Some 1099-NECs also break down earnings by service type if you used multiple Uber products (driving passengers, Uber Eats delivery, etc.). This helps you track income by category if you need to for your own records or business accounting.

The 1099-NEC does not show tips, refunds, or money Uber held back for any reason. It also does not show expenses you paid out of pocket, such as gas, maintenance, or phone bills. You track those separately and deduct them when you file your tax return.

When you receive your 1099-NEC and what to do if it's late

Uber must send 1099-NECs by January 31 each year. If you haven't received yours by early February, check the Uber app first — it may be available there before the physical copy arrives in the mail. If the app shows nothing and you're certain you earned $600 or more, contact Uber support through the app.

When you contact support, have your tax year ready and be prepared to confirm your earnings. Uber can resend the form or provide a copy. If Uber does not respond or you believe the amount is wrong, you can also contact the IRS directly — they have a copy too, and they can help you resolve discrepancies.

Do not wait for the 1099-NEC to file your taxes if the important date is approaching. You can file using your own records of earnings from the Uber app (your weekly or monthly statements). Then file an amended return once you receive the official 1099-NEC if the amounts differ.

How to use your 1099-NEC when filing taxes

When you file your tax return, you report the income from your 1099-NEC on Schedule C (Profit or Loss from Business) if you file a full tax return, or on Schedule 1 if you file a simpler return. The exact form depends on your total income and tax situation.

On Schedule C, you enter your gross income (the amount from Box 1 of the 1099-NEC) and then subtract your business expenses — gas, vehicle maintenance, phone service, tolls, parking, insurance, and other costs directly tied to your Uber work. Your net profit (income minus expenses) is what you owe self-employment tax on.

Keep your 1099-NEC with your tax records for at least three years. The IRS may ask to see it if they audit your return. Also keep your own records from the Uber app — weekly summaries, trip details, or anything that shows how you calculated your expenses.

Correcting errors on your 1099-NEC

If the amount on your 1099-NEC does not match your own records, first double-check your Uber app earnings history. Look at your weekly or monthly statements for the full year and add them up. If they don't match the 1099-NEC, note the difference.

Contact Uber support with the discrepancy and ask them to review it. Provide specific dates or weeks where the amounts differ. Uber can issue a corrected 1099-NEC (called a 1099-NEC correction) if they find an error. A corrected form will be marked as such and will show the correct amount.

If Uber corrects the form, you may need to file an amended tax return if you already filed. Your tax software or tax preparer can help you file the amendment. Keep the corrected 1099-NEC with your records.

Frequently Asked Questions

Do I owe taxes if I earned less than $600 from Uber?

Yes. The $600 threshold only determines whether Uber sends you a 1099-NEC. You still owe income tax and self-employment tax on any earnings, no matter how small. Report the income on your tax return using your own records from the Uber app.

What if I drove for Uber in multiple states?

Your 1099-NEC shows total earnings across all states. You may owe state income tax in each state where you worked, depending on that state's rules. Check with your state tax authority or a tax preparer about filing requirements in multiple states.

Can I deduct expenses if I don't have receipts?

The IRS allows a standard mileage deduction for business driving, which you can use instead of tracking actual expenses. For 2024, the rate is set by the IRS each year. You can also deduct other expenses (tolls, parking, phone service) if you have records. Keep what documentation you have and consult a tax preparer if you're unsure what qualifies.

What happens if the 1099-NEC amount is wrong but I already filed my taxes?

If you filed using your own records and the 1099-NEC shows a different amount, the IRS may contact you. File an amended return (Form 1040-X) to correct the discrepancy. If the 1099-NEC is wrong, Uber can issue a correction, and you can file an amended return based on that corrected form.

Do I need to keep the 1099-NEC if I file electronically?

You do not send the 1099-NEC with your return, but keep a copy for your records for at least three years. The IRS receives its own copy directly from Uber, so they can match it against your return if they audit you.