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Yes. Not getting a 1099 does not make your driving income tax-free. The IRS says you must report gig income on your return even if it is "not reported on an information return form — like a Form 1099-K, 1099-MISC, 1099-NEC, W-2", and even if it is paid in cash (IRS Gig economy tax center). If your net earnings from self-employment are $400 or more, you also owe self-employment tax and must file Schedule SE (IRS).
The form is a report to the IRS, not the thing that creates the tax. This is general information, not tax advice.
Why the form may not come
Sources: IRS: Understanding your Form 1099-K, IR-2025-107, 2026 1099-NEC instructions.
A part-time driver who earned, say, $15,000 through an app may get no 1099-K at all — and still has income to report. If you did get a 1099-K and it looks bigger than your payouts, see your 1099-K vs what you earned.
Where to find your earnings
The NYS Tax Department's driver checklist asks Uber drivers for the Uber Tax Summary and all Forms 1099-K and 1099-MISC, Lyft drivers for the year-end statement and all 1099-K and 1099-MISC, and drivers on other apps for the year-end summary and any 1099-MISC (NYS Tax). Keep those every year — see NYS tax letter checklist.
If a form arrives late, or is wrong
Payment apps must send your copy of a 1099-K by January 31 (IRS). If one arrives after you file, compare it with what you reported; if your return already included that income, there may be nothing to change. If a form is wrong — it isn't yours, is a duplicate, or shows the wrong amount — the IRS says to contact the issuer named in the top-left "Filer" box and ask for a corrected form, keep copies of everything, and not wait to file: you can file even if you can't get a corrected form (IRS: What to do with Form 1099-K).
The $400 self-employment tax line
Self-employment tax (15.3%: Social Security plus Medicare) applies when your net earnings from self-employment are $400 or more. Net means after business costs, figured on Schedule SE. A driver with little profit after car costs may owe little or none; one with a solid profit owes it whether or not a form arrived. Full explanation: self-employment tax for TLC drivers.
What to do next
Quarterly dates and safe harbors: quarterly estimated taxes. The whole picture for app drivers: taxes for Uber and Lyft drivers in NYC. If you live outside NYC, see do non-residents pay NYC income tax?
Frequently asked questions
Uber didn't send me a 1099. Do I still owe tax?
Yes, if you have taxable income. The IRS says you must report gig income even if it is not reported on a Form 1099-K, 1099-MISC, 1099-NEC or W-2, and even if paid in cash.
Why didn't I get a 1099-K?
Payment apps must send a 1099-K only when payments are over $20,000 and there are more than 200 transactions. Below that, they may or may not send one.
Do I owe self-employment tax on a small amount?
You must pay self-employment tax and file Schedule SE if your net earnings from self-employment are $400 or more, according to the IRS.
Where do I find my earnings without a form?
Use the app's annual tax or earnings summary and weekly pay statements, plus your bank deposits. NYS asks Uber drivers for the Uber Tax Summary and Lyft drivers for the year-end statement.
Will a 1099-NEC come for small payments?
For payments made in 2026 the 1099-NEC threshold is $2,000, so smaller amounts may come with no form. They are still income.
Sources
Last reviewed against the official sources on .
- IRS: Gig economy tax center irs.gov
- IRS: Understanding your Form 1099-K irs.gov
- IRS: What to do with Form 1099-K irs.gov
- IRS IR-2025-107: Form 1099-K threshold reverts to $20,000 irs.gov
- IRS: 2026 Instructions for Forms 1099-MISC and 1099-NEC irs.gov
- IRS: Self-employment tax (Social Security and Medicare taxes) irs.gov
- NYS Tax: Checklist for taxi, limousine, and self-employed drivers tax.ny.gov
Spotted something out of date? Tell us and we'll check it against the official source.
TLC Help is not a law firm and is not affiliated with the NYC Taxi & Limousine Commission or OATH. Explanations on this site are general information, not legal advice. Legal representation is provided by independent attorneys and OATH-registered representatives in our network.