Tax guides for delivery and rideshare drivers

How to use these guides

If you are new to self-employment, read them in the order below: first what forms to expect, then how to pay during the year, then what to deduct and keep records of, and finally how it all lands on your return. If you are mid-year and worried about a specific problem, jump to the relevant guide.

• Before the year ends: the penalty guide and the mileage log guide, because both depend on what you do while you earn.
• When forms arrive in January: the 1099 guide and the tips deduction guide.
• When you file: the Schedule C and SE walkthrough and the calendar.

State rules differ, so we also publish state-by-state tax guides for drivers.

Every figure is for tax year 2026 unless a guide says otherwise, and the worked examples come from the same engine as our tax calculators, so the text and the calculators never disagree. If you spot an error, tell us on the corrections page. Our editorial policy explains how we check sources. These guides are general information, not tax advice.

Calculators that go with the guides

• 1099 Gig Worker Tax Calculator: What you owe for 2026, how much of each payout to set aside, and your quarterly payment. Includes tips deduction and the July mileage change.
• No Tax on Tips Calculator: How much the federal tips deduction saves you, why self-employment tax does not change, and how the cap, phase-out, and state rules apply.
• Quarterly Estimated Tax Calculator: The smallest 2026 payment that avoids the underpayment penalty (90% of this year or 100%/110% of last year), with all four due dates.
• Self-Employment Tax Calculator: Schedule SE line by line for 2026: the 92.35% base, Social Security up to $184,500, Medicare, the 0.9% extra tax, the $400 floor, and the deductible half.
• Delivery Offer Profit Calculator: Is this order worth it? Dollars per mile, true net dollars per hour after car cost and taxes, and an accept, consider, or decline verdict.
• ACA Subsidy Cliff Calculator: Is your 2026 income over the 400% poverty-line cliff? See your premium tax credit, your distance from the line, and the miles or SEP-IRA contribution that would keep it.