Uber Driver Guide
Uber mileage
and taxes, explained.
Uber's app only logs your on-trip miles, but the miles between rides are deductible too. Here's which miles count in 2026, the tax forms you'll get, and how to keep a record that holds up.
2026 IRS rate: 72.5¢ per business mile
72.5¢
Per business mile (2026)
1099-K + NEC
Forms Uber may send
On-trip only
Miles the app logs
Schedule C
Where you report it
Which miles can an Uber driver deduct?
Uber drivers are independent contractors, so you deduct business miles on Schedule C using the standard mileage rate. Once you're online and available, your business miles begin.
Deductible business miles
- Driving to pick up a rider after you accept a trip
- Miles between a drop-off and your next pickup
- Driving toward a surge zone while you're online and waiting for a request
Not deductible (commuting & personal)
- The first drive from home to the area where you start your shift
- The drive home after you go offline
- Personal trips with the app off
The deadhead miles Uber doesn't log
Uber's tax summary reports your on-trip miles, the distance with a passenger in the car. It leaves out your deadhead miles: driving to pick up a rider, the miles between one drop-off and the next request, and repositioning toward a surge zone. For many drivers that's 30 to 40 percent of total miles, and at 72.5 cents each, those untracked miles are one of the biggest deductions Uber drivers miss.
What tax forms Uber sends you
Uber can send two different forms because your fares and your incentives are paid in different ways.
Your rider fares are processed by Uber as a third-party network, so you get a 1099-K only if you cleared more than $20,000 AND more than 200 trips in 2026. The 2025 tax law restored that higher threshold, so most part-time drivers won't receive one.
Referrals, quest bonuses, and other incentives are paid directly and reported on a 1099-NEC once they total $2,000 or more for 2026.
Thresholds reflect the 2026 tax year under the 2025 federal tax law. You must report all income, even if a platform doesn't send you a form. This is general information, not tax advice.
How much can you deduct?
The standard mileage method is simple: multiply your business miles by the IRS rate.
Business miles × 2026 IRS rate
15,000 × 72.5¢ = $10,875
A realistic year for a part-time driver, deducted straight off your self-employment income.
You report this on Schedule C, and your net profit flows to Schedule SE, where self-employment tax (15.3%) is calculated. Every business mile you log lowers both. Want your own number? Try the 1099 tax calculator, or read how the mileage deduction works.
Common mistakes to avoid
Deducting only on-trip miles
Uber's mileage number is passenger-in-the-car miles. Your deductible total is higher once you add the miles between rides.
Ignoring deadhead miles
Driving to a pickup and between trips while online is deductible, and it's often a third of what you actually drive.
Estimating at tax time
The IRS expects a contemporaneous log kept as you drive, not a figure you reconstruct from memory in April.
Assuming no form means no tax
Under the restored $20,000 threshold you may not get a 1099-K, but every dollar of income is still reportable.
Uber driver tax FAQ
Only partly. Uber tracks your on-trip miles, the distance with a passenger in the car. Uber doesn't log the miles you drive to pick up a rider, the miles between trips, or repositioning while online and available. Those are all deductible, so Uber's number understates your real deductible mileage. Keep your own log to capture the rest.
Thinking about signing up? See the Uber driver requirements. See all gig driver mileage guides, or read how gig workers track mileage for taxes.
Stop leaving money on the road.
Every mile you don't track is a deduction you don't claim. Start tracking automatically today.