Uber Eats Driver Guide
Uber Eats mileage
and taxes, explained.
Uber Eats logs only your on-delivery miles, but the driving in between counts too. Here's which miles you can deduct in 2026, the forms Uber Eats sends, and how to record the rest.
2026 IRS rate: 72.5¢ per business mile
72.5¢
Per business mile (2026)
1099-K + NEC
Forms Uber Eats may send
On-trip only
Miles the app logs
Schedule C
Where you report it
Which miles can an Uber Eats driver deduct?
Uber Eats couriers are independent contractors and deduct business miles on Schedule C using the standard mileage rate. Your deductible miles run from your first pickup through your last drop-off.
Deductible business miles
- Driving to the restaurant to collect an order
- Miles between one drop-off and your next pickup
- Repositioning to a busier area while online and waiting for an offer
Not deductible (commuting & personal)
- Your commute from home to the area where you start delivering
- The drive home once you go offline
- Personal trips with the app closed
The in-between miles Uber Eats leaves out
Uber Eats reports the miles you drive with an order in the car, but not the trip to the restaurant, the miles between deliveries, or the driving you do to reach a busier zone. Those are deductible business miles, and skipping them means a smaller deduction than you've actually earned at 72.5 cents per mile.
What tax forms Uber Eats sends you
Uber Eats uses the same two-form setup as Uber, because delivery fares and incentives are paid differently.
Your delivery earnings are processed as a third-party network, so you get a 1099-K only if you topped $20,000 AND 200 deliveries in 2026, the higher threshold the 2025 tax law restored.
Promotions, quests, and referral bonuses are paid directly and land on a 1099-NEC once they reach $2,000 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
Trusting the app's mileage
Uber Eats counts on-delivery miles only. Your deductible total is higher once you add the driving in between.
Forgetting restaurant runs
The drive to pick up each order is deductible and adds up over a busy shift.
Logging from memory
The IRS wants a contemporaneous record, not a number you piece together at tax time.
Skipping income with no form
Below $20,000 you may get no 1099-K, but all of your earnings are still reportable.
Uber Eats driver tax FAQ
Only your on-delivery miles. The app doesn't log the drive to the restaurant, the miles between deliveries, or repositioning while online. Those are deductible, so the app's figure is lower than your true deductible mileage. Keep your own log to capture all of it.
Thinking about signing up? See the Uber Eats 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.