Uber Eats couriers are independent contractors, so Uber doesn't take tax out and you report your earnings yourself. Uber may send a 1099-K for your delivery earnings, a 1099-NEC for referrals and promotions, and everyone gets an Uber Tax Summary with earnings, miles and tips to help you file.
Uber Eats taxes trip people up for a different reason than other gig apps. The main form, the 1099-K, shows a bigger number than ever hit your bank account. That's by design, and once you see why, filing gets a lot less scary.
The Uber Eats tax documents
| Document | What it shows | Who gets it |
|---|---|---|
| 1099-K | Gross payments from Uber Eats customers for deliveries | Couriers above the threshold, or anyone with backup withholding |
| 1099-NEC | Non-customer payments like referrals and promotions | At least 600 dollars of those payments, per Uber's page |
| 1099-MISC | Other income such as prizes | At least 600 dollars of other income |
| Uber Tax Summary | Earnings, possible deductible expenses, online miles, tips | Everyone, even without a 1099 |
Uber's page says the process for couriers is the same as for drivers. For 2025 the 1099-K threshold is 20,000 dollars and 200 transactions, and some states are lower. If backup withholding was applied, you'll get a 1099-K whatever you earned, with the withholding in Box 4.
Why the 1099-K is bigger than your deposits
This is the catch most couriers miss. The 1099-K shows gross payments, meaning what Uber Eats customers paid for the orders. Your deposits are net: what's left after Uber's fees, insurance coverage and other deductions. So the form will always be higher than your bank statement. Uber says some of those deducted fees may be tax-deductible, and they're listed in your annual tax summary. Use that to bring your taxable figure back down.
Miles: what counts as online miles
Uber records online miles in three stages while you're active: waiting for the next order or driving to a busier area, driving to pick up, and driving to drop off. Its own example: drive 10 miles to a waiting spot, 5 miles to pick up and 10 miles to drop off, and your tax summary shows 25 miles. Your online miles are on the first page of the tax summary, with a monthly breakdown later on.
Tips and the opt-in most people skip
Tips are included in the gross earnings on your Uber documents. Starting in 2025, the federal no tax on tips deduction can let qualifying workers deduct tip income, but Uber says your tips must be reported on a 1099 to qualify. If you're below the 1099 threshold, you can opt in to receive 1099 forms anyway by updating your W-9 in the Driver app or on the web portal. That's worth doing if you rely on tips.
One email or two?
If you deliver with Uber Eats and drive with Uber using the same email, your earnings are combined to check the thresholds and you get one tax summary. Use different emails and they're tracked separately, which can mean separate forms. Either is fine, but know which you've done so you don't miss a document.
Where to find your Uber tax forms
- Open the Driver app and go to Account, then Tax Info, or log in at drivers.uber.com and open Tax Information.
- Check your legal name, taxpayer ID and address in Tax Settings.
- Download your 1099 forms and the annual Tax Summary.
- Want paper copies? Opt in by December 31 in Tax Settings.
Quarterly taxes
Uber reminds couriers that as independent contractors they may owe quarterly estimated taxes. If Uber Eats is a steady income, paying through the year avoids a big bill in April. Setting aside a share of each weekly payout makes it painless.
Getting your details right
Uber asks you to keep your legal name, taxpayer ID and address current in Tax Settings, and to make sure your profile name matches your legal name. For individuals, the taxpayer ID is your Social Security number; for businesses, it's an EIN from the IRS. A mismatch is one of the common reasons forms are wrong or withholding kicks in, so check it before the end of the year rather than in April.
Want AI doing the heavy lifting in your marketing?
I build the systems that handle the boring 80 percent, so you get your week back. Done properly, with the human kept in.
A courier's tax checklist
- Confirm your name, taxpayer ID and address in Tax Settings before December 31.
- Decide whether to opt in to 1099 forms if you're below the threshold and earn tips.
- Keep your own mileage notes alongside Uber's online miles.
- Save receipts for phone, bag and other delivery costs.
- In January, download the 1099s and the Tax Summary before you file.
My verdict
Don't fight the 1099-K number. Accept that it's gross, then use the Uber Tax Summary to subtract fees, add your miles and find your tips. Opt in to a 1099 if you want the tips deduction. For the money side of gig work, see how much Uber Eats pays, what Uber drivers make and the DoorDash comparison.
Frequently asked questions
Does Uber Eats take out taxes?
No. Uber Eats couriers are independent contractors and report their own income. Uber says you may owe quarterly estimated taxes.
Which tax form do Uber Eats couriers get?
A 1099-K for delivery earnings above the threshold, a 1099-NEC for referrals and promotions of at least 600 dollars, and an Uber Tax Summary for everyone.
Why doesn't my Uber 1099-K match my bank deposits?
The 1099-K shows gross customer payments. Your deposits are net of Uber's fees, insurance and other deductions, some of which may be deductible.
Are tips included in Uber Eats tax documents?
Yes, tips are included in gross earnings. To claim the no tax on tips deduction, Uber says tips must be reported on a 1099, so you can opt in by updating your W-9.
Can I get paper copies of my Uber tax forms?
Yes. Uber says to opt in by December 31 in Tax Settings on drivers.uber.com or in the Driver app's Tax Info section.
How does Uber count my miles?
Uber counts online miles while you're waiting for an order, driving to pick up and driving to drop off, shown in your tax summary.
