Tax guides · For Uber, Lyft & rideshare drivers

Rideshare driver deductions: the complete guide

Drive for Uber or Lyft and the IRS sees a one-person transportation business. Your 1099 reports the gross; the deductions are entirely your job to capture — and rideshare has more of them than almost any other gig. Here's the full list, organized by Schedule C line.

Schedule C · Line 9Mileage — but rideshare math has a twist

Standard mileage rate or actual expenses — one choice per vehicle, and for high-mileage rideshare the comparison is worth running both ways. Deductible miles include driving to pick up a rider, the trip itself, and repositioning between rides while online. Your app's annual summary shows on-trip miles only — usually a fraction of your true business miles — so keep your own log of online miles. If you choose actual expenses instead, the business-use share of gas, insurance, repairs, depreciation, and even car loan interest becomes deductible.

Schedule C · Line 27aThe passenger-experience expenses

Water bottles, mints, snacks for riders — deductible.
Phone chargers and cables offered to passengers.
Seat covers, floor mats, trash bins — protecting the asset that earns the money.
Dash cam — equipment protecting the business; deductible.

Schedule C · Line 9 & 27aKeeping the car presentable is a business cost

Car washes and detailing are deductible for a vehicle that earns ratings on its cleanliness — note that if you use the standard mileage rate, washes are one of the few vehicle costs deductible on top of it, alongside tolls, airport pickup fees, and parking while working. Annual vehicle inspection fees the platform requires also count.

Schedule C · Lines 8–27aThe quiet ones

Phone + mount + data plan — business-use percentage.
Subscription music used for riders — a commonly claimed, business-purpose expense; keep it reasonable.
Roadside assistance membership, prorated.
Health insurance premiums — often deductible separately on your 1040 as self-employed; frequently worth more than every item above.

The platform summary trap: Uber and Lyft annual summaries undercount your deductible miles and say nothing about your other expenses. They're a starting point, not a record. Your log and your receipts are the record.

Snap it. Deduct it. Done.

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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.