NAICS Business Codes for Gig Workers (Uber, DoorDash, and More)

When you file taxes as a gig worker, your Schedule C asks for a business activity code, a six-digit NAICS number that tells the IRS what kind of work you do. For most gig drivers it comes down to two codes: 485300 for rideshare and 492000 for delivery. Picking the right one is quick, but using the wrong one can make your deductions look out of place to the IRS, so it's worth getting right.

What the code is and where it goes

The North American Industry Classification System (NAICS) code classifies your business by activity. On Schedule C, it goes on Line B, right near the top. It doesn't change your tax, but it tells the IRS what's normal for your line of work, which is part of how returns get flagged for review. A delivery driver claiming heavy mileage looks completely normal under a courier code, and odd under, say, a consulting code.

The codes for common gig platforms

• Rideshare (Uber, Lyft): 485300, Taxi and Limousine Service. The IRS groups rideshare with traditional taxi and car services.
• Food delivery (DoorDash, Uber Eats, Grubhub): 492000, Couriers and Messengers.
• Grocery delivery (Instacart, Shipt): 492000, same courier category, since you're delivering goods.
• Package delivery (Amazon Flex, Roadie, Walmart Spark): 492000, Couriers and Messengers.
• Pet care (Rover): 812910, Pet Care (except Veterinary) Services.
• Tasks (TaskRabbit): varies by the work you mostly do; handypeople often use a repair or services code that matches their main activity.

If you drive for more than one app

Multi-apping is common, and you still use one code. Pick the activity that generates the majority of your income. If you earn 75% from rideshare and 25% from delivery, use the rideshare code (485300). If your mix flips next year and delivery becomes your main source, update the code to 492000. You're allowed to change it when your primary activity changes.

Why it matters

Using a code that matches your actual work keeps your return consistent. A courier or rideshare code makes a large mileage deduction look exactly as expected, because driving is the whole job. A mismatched code is a small but avoidable way to draw a second look. It costs nothing to get it right.

The deduction behind the code

Whatever code you use, the deduction that matters most for gig drivers is your mileage. Every business mile is worth 72.5 cents in 2026, and the only way to claim it is a complete log. Smart Miles tracks every drive automatically and exports an IRS-ready record for your Schedule C. Find the guide for your platform in the gig driver mileage and tax guides, estimate your bill with the 1099 tax calculator, or if you're just starting out, check the gig driver requirements.