Tax guides · For DoorDash, Uber Eats, Instacart, Grubhub & rideshare drivers

Gig driver tax deductions: the complete guide

If you delivered food or drove passengers this year, the IRS considers you a business. That's bad news in one way — you owe self-employment tax — and very good news in another: almost everything you spend to earn that money is deductible on Schedule C. Most drivers claim mileage and stop. Here's the full list.

Schedule C · Line 9Mileage — your biggest deduction by far

You have two options: the standard mileage rate (a flat per-mile amount the IRS announces each year — check the current rate at irs.gov) or actual expenses (gas, maintenance, insurance, depreciation, prorated to business use). For most gig drivers, the standard rate wins and is far easier to defend.

What counts: miles driven with the app on — to the restaurant, to the customer, between deliveries while waiting for the next ping. What doesn't: personal errands and your ordinary commute. The catch: you need a log. The platforms report your earnings to the IRS on 1099 forms; they do not track your deductible miles for you. A year of full-time delivery driving commonly produces a five-figure mileage deduction — or zero, if you can't substantiate it.

Schedule C · Line 27aYour phone — the deduction hiding in plain sight

You cannot dash without a phone. The business-use percentage of your phone bill, and of the phone itself, is deductible. If 60% of your phone time is running delivery apps and navigation, 60% of the bill is a business expense. Same logic for a car mount, charger, and data plan upgrades you bought for work.

Schedule C · Line 22Equipment and supplies

Hot bags and catering carriers — fully deductible.
Drink holders, blankets, phone mounts — deductible.
Flashlight for dark porches, portable charger — deductible.
Masks, gloves, sanitizer bought for work — deductible.

Schedule C · Line 9 & 27aTolls, parking, and roadside

Tolls and parking fees paid during deliveries are deductible on top of the standard mileage rate. Parking tickets are not (the IRS doesn't subsidize fines). A AAA membership or roadside assistance plan, prorated to business use, qualifies too.

Schedule C · Line 10 & 24bThe ones almost everyone misses

Platform fees and commissions — if your 1099 reports gross earnings before the platform's cut, the cut is your deduction.
50% of meals with a business purpose — coffee with another driver to trade market intel can qualify; your regular lunch on shift does not.
Courses and books on running your delivery business.
Tax prep and bookkeeping software — deductible against next year.
Health insurance premiums — not on Schedule C, but self-employed drivers can often deduct these separately on their 1040. Worth real money; ask a tax pro.

The quarterly trap: no employer is withholding for you. If you'll owe roughly $1,000+ in tax for the year, the IRS expects estimated payments four times a year (Form 1040-ES). Deductions shrink those payments — but only the expenses you actually captured.

The real problemIt's not knowing the rules — it's keeping the receipts

Every driver loses deductions the same way: the gas station receipt fades, the hot bag purchase vanishes into a card statement, and by January nobody remembers which Tuesday had three toll crossings. The IRS standard is simple and brutal: no record, no deduction.

Snap it. Deduct it. Done.

stub. scans any receipt in seconds, finds the deduction, and maps it to the right Schedule C line. Built for gig drivers. 15 free scans a month.

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This guide is general education, not tax advice. Tax rules change and individual situations differ — confirm current rates and rules at irs.gov or with a tax professional before filing.