{"slug":"uber-eats","name":"Uber Eats","category":"delivery","workerTerm":"delivery people (couriers)","classification":"Uber treats U.S. delivery people as independent contractors. Uber doesn't withhold taxes, so couriers file and pay their own each year.","taxForms":"Uber issues Form 1099-K when unadjusted earnings from rides and deliveries (before Uber-related fees) exceed $20,000 with more than 200 transactions. Some states set lower thresholds, and anyone under backup withholding gets one regardless. Uber issues a 1099-NEC for $2,000 or more in referrals, promotions, or other non-rider payments (the 2026 federal threshold). Couriers below the thresholds get an annual Uber tax summary and can opt in to receive 1099s anyway.","platformFees":"Uber doesn't publish a fixed courier commission. Couriers see an upfront fare before accepting each trip and keep 100% of tips. The 1099-K reports trip amounts before Uber-related fees, and Uber lists service and booking fees among possible deductions. Instant Pay cashouts cost a small fee.","payouts":"If you don't use Instant Pay or Flex Pay, earnings are deposited weekly, usually on Thursdays. Instant Pay lets you cash out up to 6 times a day for a small fee; Flex Pay sets a custom automatic withdrawal schedule.","deductions":["Vehicle costs using the standard mileage rate (72.5 cents per mile through June 30, 2026; 76 cents from July 1, 2026) or actual expenses (gas, insurance, repairs, depreciation or lease), but not both","Uber service and booking fees included in the 1099-K gross","Phone bills and data plan (business-use share)","Tolls and parking fees paid while delivering"],"watchOuts":["The 1099-K reports trip amounts before Uber-related fees, so it won't match your bank deposits. Deduct the fees and don't pay tax on money you never received.","The IRS raised the mileage rate partway through 2026 (72.5 cents before July 1, 76 cents after), so log the date of every trip.","Goods delivery people (including grocery and food delivery drivers) are on the IRS tipped-occupations list. Tips can qualify for the No Tax on Tips deduction (2025-2028, up to $25,000, capped at net delivery income), and Uber notes that opting in to its 1099s may help document tips for the deduction.","If you use different email accounts for rides and for deliveries, Uber tracks the earnings separately, so add both together when you file."],"competitors":["doordash","grubhub","instacart","spark-driver","amazon-flex"],"sources":["https://help.uber.com/en/driving-and-delivering/article/what-tax-documents-do-i-get?nodeId=88d807a6-c86c-4dcb-adc3-f15dce494ae4","https://help.uber.com/driving-and-delivering/article/what-if-i-am-a-courier-for-ubereats?nodeId=6d547cad-e09b-408b-804b-d0532b5b4042","https://help.uber.com/en/driving-and-delivering/article/-tax-responsibility-for-uber-drivers-and-couriers?nodeId=4d959f38-520e-4387-8eab-c01454cc3744","https://www.uber.com/us/en/drive/tax-information/","https://www.uber.com/us/en/deliver/earnings","https://www.irs.gov/newsroom/form-1099-k-faqs-general-information","https://www.irs.gov/instructions/i1099mec","https://www.irs.gov/newsroom/irs-sets-2026-business-standard-mileage-rate-at-725-cents-per-mile-up-25-cents","https://www.irs.gov/irb/2026-29_IRB","https://www.irs.gov/businesses/small-businesses-self-employed/tip-recordkeeping-and-reporting","https://www.irs.gov/forms-pubs/occupations-that-customarily-and-regularly-received-tips-on-or-before-december-31-2024"],"notes":"Uber's own pages disagree on the 1099-NEC threshold: the 'What tax documents do I get?' article says $2,000, while older pages still say $600. $2,000 matches the IRS rule for 2026. Removed the unsourced 'quarterly estimated payments' wording from the classification.","asOf":"2026-10-07","url":"https://gigaverse.ai/platforms/uber-eats","affiliated":false}