1099 delivery driver taxes in 2026

Forms you may receive

Platforms typically issue a Form 1099 when you meet their reporting threshold. Keep your own books even if a form never arrives. Gross in the app is not the same as taxable profit after miles and other business expenses.

Self-employment tax

SE tax is 15.3% on net earnings from self-employment. Computation generally uses 92.35% of net profit first. The Social Security portion is subject to the 2026 wage base of $184,500. Medicare continues without that wage-base cap. Half of SE tax is usually deductible when you file — ask a tax professional how that interacts with your return.

2026 mileage rates (split year)

• January 1 – June 30, 2026: 72.5¢ per business mile
• July 1 – December 31, 2026: 76¢ per business mile

If you use the standard mileage rate, you generally do not also deduct actual gas, oil, and depreciation for those same miles. Parking and tolls can still be separate. Use the net-pay calculator to model gas as cash and mileage as a deduction.

Quarterly estimated taxes

For many drivers, federal estimated payments for tax year 2026 fall on:

• April 15, 2026
• June 15, 2026
• September 15, 2026
• January 15, 2027

State estimated taxes may use different dates. Underpayment penalties are real — set aside money from each payout if you do not have withholding.

California Prop 22 is not national

California’s Prop 22 engaged-time guarantee (about $20.28 per engaged hour plus about $0.37 per engaged mile at the 2026 statewide floor, before local minimums) applies in California only. Do not treat it as a US average or put it in a national headline wage.

Records worth keeping

• Dated mileage log (split at July 1, 2026)
• Weekly or daily payout exports from each app
• Gas receipts if you ever use actual expenses instead of standard mileage
• Phone, hot-bag, and other ordinary business expenses