What to Do If Uber Didn’t Send Me a 1099 for My Taxes

Uber drivers who earn money through the platform must report their income to the IRS. Uber typically provides a 1099 form to eligible drivers, but some may not receive one, leading to confusion about how to proceed.

Even without this form, drivers must report their earnings accurately. It’s important to determine whether a 1099 should have been issued, request it from Uber if necessary, and file taxes correctly without it.

Determining Eligibility for the Form

Uber issues tax documents based on earnings and payment types. The IRS requires a 1099-NEC if a driver earns at least $600 in tips, promotions, or referral bonuses. A 1099-K is issued if total rider fares exceed $20,000 with at least 200 transactions in a year.

Some states have lower thresholds. Massachusetts, Virginia, and Maryland require a 1099-K for earnings above $600, while Illinois and New Jersey set the limit at $1,000. If a driver operates in multiple states, the lowest threshold applies.

Uber categorizes payments differently. Fares processed through the app count toward the 1099-K threshold, while bonuses and incentives are reported on the 1099-NEC. If a driver only earned through promotions or referral bonuses but didn’t meet the $600 minimum, they wouldn’t receive a tax form. Cash payments are not reported by Uber but remain taxable.

Requesting the Form from the Company

If a driver expected a 1099 but didn’t receive one, they should check the Uber Tax Summary in the driver dashboard or the Tax Information section of the Uber app. Uber typically delivers tax documents electronically via Stripe Express, so checking the linked Stripe account may help locate the form.

If the form isn’t available online, contacting Uber support is the next step. Drivers can submit a request through the Help Center on Uber’s website or app under Tax Documents in account settings. Providing details such as the tax year, total estimated earnings, and the email linked to the Uber account can help expedite the process.

Sometimes, outdated or incorrect personal information—such as a mismatched name, Social Security number (SSN), or Employer Identification Number (EIN)—prevents Uber from generating a tax form. Updating these details through the app or Uber’s support team can resolve the issue.

Reporting Income Without the Form

Even if Uber does not provide a 1099, drivers must report all earnings to the IRS. Reviewing personal records, including weekly and annual earnings summaries available in the Uber app, is the best approach. These reports list total fares, tips, and incentives, which can be used to calculate gross income. Taxes are owed on the full amount before any deductions, not just the net payout after Uber’s service fees.

Bank statements also help track deposits from Uber, which are typically made weekly. Cross-referencing these deposits with Uber’s earnings reports ensures accuracy. If discrepancies arise, keeping a log of ride history, customer receipts, and any communication related to promotions or bonuses can help reconstruct the correct income figure.

Self-employed individuals, including Uber drivers, report earnings using Schedule C (Form 1040), which allows them to list income and deductible expenses. Common deductions include mileage, vehicle maintenance, and tolls, but only if properly documented. The IRS standard mileage rate for 2024 is 67 cents per mile, which can significantly reduce taxable income. Drivers should keep precise records, such as odometer readings and trip logs, to substantiate these deductions if audited.

Potential Penalties for Incorrect Reporting

Failing to report Uber earnings accurately can result in penalties, interest charges, and IRS scrutiny. Under IRS Code Section 6662, taxpayers face a 20% accuracy-related penalty if they underpay taxes due to negligence or substantial understatement of income. A “substantial understatement” generally means a discrepancy exceeding 10% of the correct tax liability or $5,000, whichever is greater. If the IRS determines that the omission was intentional, penalties increase under Section 6663, which imposes a 75% fraud penalty on the underpaid tax amount.

Interest accrues on unpaid taxes from the original due date. As of Q2 2024, the interest rate for individual underpayments is 8% annually, compounded daily. The IRS also cross-checks income using third-party data, such as payment processor reports. If Uber submits a 1099-K or 1099-NEC to the IRS but the driver fails to report matching income, this discrepancy triggers an Automated Underreporter (AUR) inquiry, which can lead to an audit.

Maintaining Records for Tax Purposes

Keeping thorough financial records ensures accurate tax reporting and protects drivers in case of an IRS audit. Since Uber earnings are considered self-employment income, drivers must maintain documentation that supports both their reported revenue and any deductions they claim. The IRS generally requires taxpayers to keep records for at least three years, but in cases of substantial underreporting, records may need to be retained for up to six years under IRS Publication 583.

Digital and physical copies of earnings summaries, bank statements, and receipts for business-related expenses should be organized for easy retrieval. Many drivers use accounting software like QuickBooks Self-Employed or Wave to track income and expenses, while others rely on spreadsheets to log mileage, fuel costs, and vehicle maintenance. The IRS accepts electronic records, but they must be clear and legible. If claiming the actual expenses method instead of the standard mileage deduction, maintaining receipts for gas, insurance, depreciation, and repairs is necessary to substantiate deductions.