Can I write off Uber rides to work 1099?

Unfortunately, “commuting” in any form is not a tax deductible expense. This includes ridesharing services such as Uber and Lyft.



Under 2026 tax laws, you generally cannot write off Uber rides to work, even if you are a 1099 independent contractor. The IRS classifies travel from your home to your primary place of work as a "commute," which is considered a personal expense rather than a business one. However, there are a few critical exceptions. If your home is your principal place of business (e.g., you have a dedicated home office), then an Uber ride from your home to a client's office or a job site is considered a deductible business trip. Additionally, if you are traveling between two different work locations in the same day—such as from one client's office to another—that specific Uber fare is usually tax-deductible. It is vital to maintain a detailed log of your rides and their business purposes, as the IRS has increased scrutiny on gig-economy deductions following the 2026 "OBBBA" tax adjustments, which tripled the reporting threshold for 1099-NEC forms to $2,000.

People Also Ask

1. Via Your Uber Partner Account
  1. Log in to your account here.
  2. On the left-hand side of your Uber Rewards Dashboard, select “Partner Earnings.”
  3. At the top of the page, select Tax Information.
  4. Download your 1099s and Yearly Summary to your computer.


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Are drivers employees? Uber and Lyft consider their drivers to be independent contractors, not employees. They view their role as connecting willing riders with willing independent drivers. The arrangement helps them avoid many significant expenses to which taxi and other transportation companies are subject.

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You can deduct the actual expenses of operating the vehicle, including gasoline, oil, insurance, car registration, repairs, maintenance, and depreciation or lease payments. Or you can use the standard IRS mileage deduction.

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Qualified parking exclusion and commuter transportation benefit. For 2023, the monthly exclusion for qualified parking is $300 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $300.

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Earnings are decreasing because Uber and Lyft keep changing the rates - keeping prices the same for passengers, lowering pay for drivers and pocketing the difference. As Uber and Lyft continue to make more, drivers continue to make less.

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