If you drive or deliver for gig platforms, tax season brings at least one of two forms: a 1099-K or a 1099-NEC. Confusingly, different platforms use different forms — and the rules changed significantly in 2025. Uber might send you one type, DoorDash another, and if you earn under a certain threshold you might get nothing at all — even though you still owe taxes.
This guide explains the difference between the two forms, the 2025 reporting thresholds, which platforms use which form, and what to do if you don’t receive either one.
The Short Version
| 1099-K | 1099-NEC | |
|---|---|---|
| What it reports | Payment card and third-party network transactions | Non-employee compensation |
| Who sends it | Payment processors (Stripe, PayPal) and some gig platforms | Companies paying independent contractors |
| 2025 threshold | $20,000 AND 200+ transactions | $600 |
| Common for | Uber, Lyft (passenger trips) | DoorDash, Instacart, Grubhub, Amazon Flex |
| What’s on it | Gross payment volume | Total amount paid to you |
What Is a 1099-K?
Form 1099-K reports payments you received through third-party payment networks — essentially, money that passed through a processor before reaching you. Uber and Lyft use 1099-K because passenger payments flow through their payment systems.
The 2025 threshold: The One Big Beautiful Bill Act reset the reporting threshold to $20,000 AND 200+ transactions. This means if you drove part-time for Uber and earned $18,000 across 150 trips, you won’t receive a 1099-K for 2025. However, many rideshare drivers will still cross both thresholds.
Important history: The threshold was briefly lowered to $600 under the American Rescue Plan (2021), then delayed multiple times, and finally reset to $20,000/200 transactions by the 2025 legislation. This back-and-forth created enormous confusion — if you’re reading older tax guides, they may reference the $600 threshold for 1099-K, which no longer applies.
What Is a 1099-NEC?
Form 1099-NEC reports non-employee compensation — money paid directly to you as an independent contractor. DoorDash, Instacart, Grubhub, Amazon Flex, and most delivery platforms use 1099-NEC.
The $600 threshold: Any platform that pays you $600 or more must issue a 1099-NEC. This lower threshold means most delivery drivers will receive one. The platform must send it to you by January 31.
What if you earn from referrals or bonuses? If a platform paid you for referring other drivers or for completing promotional challenges, this may be reported on a separate 1099-NEC or included on the same one — check the form carefully.
Which Platforms Use Which Form?
| Platform | Form You’ll Receive | Threshold |
|---|---|---|
| Uber (rides) | 1099-K | $20,000 + 200 transactions |
| Uber Eats | May receive 1099-K or 1099-NEC depending on region | Varies |
| Lyft | 1099-K | $20,000 + 200 transactions |
| DoorDash | 1099-NEC | $600 |
| Instacart | 1099-NEC | $600 |
| Amazon Flex | 1099-NEC | $600 |
| Grubhub | 1099-NEC | $600 |
| Shipt | 1099-NEC | $600 |
| Walmart Spark | 1099-NEC | $600 |
For platform-specific filing instructions, check our guides for DoorDash, Instacart, Lyft, and Amazon Flex.
Note: The threshold determines whether the platform must send you a form. It does NOT determine whether you must report the income. All income is reportable, regardless of amount.
What to Do When You Receive Both Forms
Some drivers receive both a 1099-K from one platform and a 1099-NEC from another. This is normal and not a problem — simply add up the gross income from all forms and report the total on Schedule C, Line 1.
Be careful: The 1099-K reports gross payment volume, which may include platform fees, refunds, and other amounts that never hit your bank account. You should report the full 1099-K amount as income, then deduct those platform fees as a business expense on Schedule C.
Example: Your Uber 1099-K shows $32,000 in gross payments. Your Uber tax summary shows $8,000 in service fees and commissions. Report $32,000 on Schedule C, Line 1. Deduct $8,000 as “Commissions and fees” on Line 10. Your net is what you actually earned.
What If You Don’t Receive Any 1099?
If you earned under the thresholds and receive no forms at all:
- You must still report the income. There is no minimum threshold for your reporting obligation. Even $50 in gig income is taxable.
- Use your own records. Platform earnings history, bank statements, and payment processor reports are acceptable substitutes for a missing 1099.
- Report on Schedule C as usual. Enter your total earnings from all platforms on Line 1, regardless of whether you received forms.
Do not wait for a 1099 to file. If you know your earnings, you can (and should) file without one. Waiting for a form that’s not coming only delays your filing and may trigger late-filing penalties if you owe tax.
Common Questions
Q: What if the amount on my 1099 is wrong?
A: Contact the platform to request a corrected form. If they won’t correct it, report the correct amount on your tax return and keep documentation showing why your number differs. The IRS may follow up, but having records protects you.
Q: I received a 1099-K but I also have a regular W-2 job. Do I report both?
A: Yes. Your W-2 income goes on Form 1040, Line 1. Your gig income goes on Schedule C. They’re separate lines on your return but all feed into your total tax calculation.
Q: What’s the difference between the 1099-K thresholds and the $400 self-employment threshold?
A: Different things. The 1099-K threshold ($20,000/200 transactions) controls whether the platform must send you a form. The $400 threshold controls whether you owe self-employment tax. You can be under the 1099-K threshold and still owe tax. Example: $3,000 in DoorDash earnings, no 1099-K required, but net profit of $2,500 exceeds $400 — you owe SE tax.
Q: I got a 1099-NEC for referral bonuses but not for my delivery earnings. Why?
A: Referral and promotional payments are reported separately at a $600 threshold. Your delivery earnings might be on a different form, below the threshold for that form type, or included in a 1099-K. Check your platform’s tax information page for a complete breakdown.
How to Use Both Forms When Filing
- Gather all 1099-K and 1099-NEC forms from every platform
- Verify each form against your own income records
- Add up the total from Box 1 of all forms
- Report the sum on Schedule C, Line 1
- Deduct platform fees separately (Line 10) — these fees are already embedded in 1099-K amounts but not in 1099-NEC amounts
- For step-by-step filing instructions, see our main Rideshare Driver Tax Guide.
Key Takeaways
- 1099-K is for payment card/network transactions; 1099-NEC is for non-employee compensation
- The 1099-K threshold for 2025 is $20,000 AND 200+ transactions
- The 1099-NEC threshold is $600
- No form does NOT mean no tax obligation
- Always keep your own income records regardless of what forms arrive
Disclaimer: This guide is for informational purposes only and does not constitute tax advice. Form requirements and thresholds may change. Always consult a qualified CPA or tax professional for your specific situation.