Uber Eats counts as self-employment income, and you report it on Schedule C of your tax return
If you delivered food through Uber Eats, the IRS treats your earnings as self-employment income, not wages. This means Uber Eats does not withhold taxes from your pay, and you are responsible for reporting what you made and paying self-employment tax yourself. The income goes on Schedule C (Profit or Loss from Business), which you attach to your Form 1040 when you file.
Uber Eats will send you a Form 1099-NEC (Nonemployee Compensation) in January if you earned $600 or more in the previous year. The IRS also receives a copy. If you earned less than $600, Uber Eats may not send a form, but you still owe tax on the income — you report it anyway on Schedule C.
The key difference from a regular job is that you pay both the employee and employer portions of Social Security and Medicare tax, totaling about 15.3% of your net earnings. You calculate this on Schedule SE (Self-Employment Tax), which also attaches to your return.
Key Takeaways
- Uber Eats sends Form 1099-NEC only if you earned $600 or more, but you report all earnings on Schedule C regardless of whether you receive a form.
- You deduct actual business expenses — gas, car maintenance, phone service, delivery bags — from your Uber Eats income to find your profit or loss.
- Self-employment tax (about 15.3% of net profit) is separate from income tax and covers Social Security and Medicare.
- Keeping records of your mileage, expenses, and the 1099-NEC Uber Eats sends you makes filing faster and protects you if the IRS asks questions.
What Form 1099-NEC tells the IRS about your Uber Eats work
The Form 1099-NEC shows only the gross amount Uber Eats paid you — it does not subtract expenses, taxes, or fees. Box 1 (Nonemployee Compensation) will show your total earnings for the year. This is the number the IRS sees, so if you do not report at least this amount on your return, the IRS computer will flag the mismatch.
You receive one copy and the IRS receives another. Uber Eats mails it by January 31. If you never received a 1099-NEC but earned money through the app, contact Uber Eats to request it — do not assume it was not filed. You can also log into your Uber Eats driver account and read tax documents directly from the app in many cases.
The 1099-NEC does not mean you owe tax on the full amount shown. You subtract your business expenses on Schedule C, and only the profit is taxable. But the IRS starts with the gross number on the form, so your return must explain where the deductions came from.
Deducting expenses from your Uber Eats income
You can deduct any ordinary and necessary expense you paid to earn Uber Eats income. Common deductions include:
- Mileage: The standard mileage rate for 2024 is 67 cents per mile (this changes yearly). Track the miles you drove while logged into the app and making deliveries. You can also deduct parking and tolls separately.
- Vehicle expenses: If you do not use the standard mileage rate, you can deduct actual gas, oil changes, repairs, insurance, and registration — but only the portion related to deliveries.
- Phone and internet: A percentage of your phone bill and home internet if you use them for the business.
- Delivery equipment: Insulated bags, containers, and other gear you buy to deliver food.
- Car washes and detailing: Keeping your car clean for customer deliveries.
- Uber Eats fees: The commission Uber Eats takes from each delivery.
Keep receipts and records. For mileage, write down the date, starting and ending odometer readings, and purpose of each trip, or use a mileage-tracking app. The IRS does not require you to attach receipts to your return, but you must have them if audited.
Do not deduct personal expenses — groceries you bought for yourself, your rent, or meals you ate while working. The line between business and personal can blur with delivery work, so when in doubt, keep the receipt and note what it was for.
How to report Uber Eats income on Schedule C
Schedule C is where you report your business income and expenses. Here is the basic flow:
- Enter your gross Uber Eats income (the amount from Box 1 of your 1099-NEC, or your actual earnings if you did not receive a form) on Line 1c.
- List your deductible expenses in the sections provided — vehicle expenses, supplies, phone, and so on. Each category has its own line.
- Subtract total expenses from gross income to find your net profit or loss (Line 29).
- If you have a profit, transfer that number to Schedule SE to calculate self-employment tax.
- Transfer the net profit again to your Form 1040 (Line 3), where it combines with any other income you have.
If you used a tax software package, it will walk you through Schedule C step by step and ask you to enter income and expenses. If you are filing by hand, the IRS provides detailed instructions with the form. The key is matching your 1099-NEC number to what you report — if they do not match, explain the difference with a note.
Self-employment tax and what it covers
Self-employment tax is Social Security and Medicare tax combined. As a regular employee, your employer withholds half and pays the other half. As a self-employed person, you pay both halves yourself — that is why the rate is about 15.3% instead of the 7.65% you see on a W-2 paycheck.
You calculate self-employment tax on Schedule SE using your net profit from Schedule C. The calculation is roughly: net profit × 92.35% × 15.3%. You can deduct half of your self-employment tax on your Form 1040, which lowers your overall tax bill slightly.
Self-employment tax is separate from income tax. You may owe both, or you may owe only one depending on your total income and deductions. A tax software package or tax preparer will calculate both and show you the total you owe.
Quarterly estimated tax payments if you earn a lot from Uber Eats
If you expect to owe $1,000 or more in tax for the year, the IRS wants you to pay in four installments throughout the year rather than waiting until April. These are called estimated tax payments, and you make them on Form 1040-ES.
Quarterly payments are due April 15, June 15, September 15, and January 15 of the following year. You can pay online through IRS.gov, by mail, or through your bank. If you do not make quarterly payments and owe a large amount in April, you may owe a penalty on top of the tax itself.
If Uber Eats is your only income and you earned, say, $8,000 for the year, you probably do not need to make quarterly payments — your tax bill will be less than $1,000. But if you earned $15,000 or more, or if you have other income, calculate your estimated tax and consider making the payments. A tax preparer can help you figure out the right amount.
Record-keeping and what to save
The IRS does not require you to file receipts with your tax return, but you must keep them for at least three years in case of an audit. For Uber Eats work, save:
- Your 1099-NEC form from Uber Eats.
- A mileage log or app data showing dates, miles, and purpose of trips.
- Receipts for gas, maintenance, repairs, and equipment purchases.
- Phone and internet bills (or a note of the percentage you used for business).
- Bank or payment app statements showing deposits from Uber Eats.
Many drivers use a straightforward spreadsheet or notebook to track mileage and expenses as they go, then match them to receipts at tax time. Others use apps like Stride Health, Everlance, or MileIQ that log mileage automatically. Whichever method you choose, consistency matters — the IRS looks for patterns, and a detailed log is harder to challenge than a guess.
If you are audited, the IRS will ask to see your records. Having them organized and complete usually resolves the audit quickly. If you cannot produce receipts, the IRS may disallow the deduction, which means you owe tax on a higher amount.
Frequently Asked Questions
Do I have to file taxes if I earned less than $600 from Uber Eats?
Uber Eats does not send a 1099-NEC if you earned less than $600, but you still owe tax on the income. You report it on Schedule C. Whether you owe federal income tax depends on your total income and deductions — a tax software package will tell you if you have to file.
Can I deduct my car payment or insurance?
Car insurance is deductible as a business expense. A car payment is not — it is a personal loan. However, if you use the standard mileage rate (67 cents per mile in 2024), that rate is meant to cover depreciation, so you do not deduct depreciation separately. If you deduct actual expenses instead, you can deduct insurance and maintenance but not the loan payment.
What if Uber Eats did not send me a 1099-NEC but I earned over $600?
Contact Uber Eats and request the form — it may have been mailed to an old address or lost. You can also read tax documents from your driver account in the app. If Uber Eats truly did not file one with the IRS, report your actual earnings on Schedule C anyway. The IRS may contact you later, but reporting the income protects you.
Do I owe self-employment tax if I had a loss?
No. Self-employment tax is calculated on net profit only. If your expenses exceeded your income, you have a loss, and you owe no self-employment tax. You still file Schedule C to report the loss, which may reduce your overall tax bill.
Can I deduct meals I bought while working?
No. Meals you eat while working are personal expenses, not business expenses. You can deduct the cost of insulated bags or containers you use to carry food, but not the food itself.