What Receipts Must My Base Give Me?

On this page (7)

Which receipt for which transaction
Check a receipt in one minute
How long records are kept
What to do next
Related rules and exceptions
FAQ
Sources

A written receipt for every payment and every deduction. TLC rule 59B-18(f)(5) says that for "every financial transaction" under your base agreement or TLC rules, the base must give you a receipt showing the date, who received the money, the amount, the purpose and the rule or agreement clause that allows it. Uber and Lyft bases must also print the minimum per-mile and per-minute rates for the period. A missing receipt costs the base $200 each (TLC chapter 59).

This page covers receipts for money moving between you and your base or car owner: fees you pay, deductions, rent and earnings. How to read the weekly Uber or Lyft earnings screen line by line is in how to read an Uber or Lyft pay statement.

Which receipt for which transaction

Receipts TLC rules require

Transaction	Who gives it	What it must show beyond date, payee, amount, purpose and authorizing clause	Rule
Any cost or fee you pay the base under your agreement	Base	Your name and vehicle license number; for Uber/Lyft bases, the minimum rates for the period	59B-18(f)(5)(i)-(ii)
Any deduction from your earnings	Base	The agreement clause that allows the deduction	59B-18(f)(5)(ii)(E)
Your earnings	Base	Amount passengers paid for trips in the period; the calculation, with per-trip minutes and miles	59B-18(f)(5)(iii)
Rent or lease payment for an FHV	Lessor (car owner)	The amount and the calculations showing how it was worked out	59A-21(e)(2)(iii)
Payment on a rent-to-own (conditional purchase) lease	Lessor	Part of each payment going toward the purchase, total paid toward it so far, payments remaining	59A-21(e)(2)(vi)
Form 1099-K from Uber or Lyft	High-volume service	Total mileage for the trips covered and an itemized list of what was deducted from the 1099-K gross	59B-18(f)(7)

Every receipt from a lessor must also carry your name and the vehicle license number (§59A-21(e)(1)). Records may be kept on paper or electronically (§59B-18(f)(1)(a)), so an in-app receipt can count.

Check a receipt in one minute

Is this receipt complete?

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Date of the payment or deduction
Name of whoever received the money
Exact amount (and the calculation, for rent and earnings)
What it was for, in words
The rule section or agreement clause that allows itIf no clause exists, the charge may be an overcharge.
Your name and the vehicle license number
Uber/Lyft only: minimum per-mile and per-minute rates for the period
Earnings only: what passengers paid, and per-trip miles and minutes
Rent-to-own only: amount toward purchase, total so far, payments left

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How long records are kept

The base must keep, for three years from when the agreement ends or from the last trip it dispatched to you (whichever is later), a copy of the signed agreement, records of all itemized earnings paid to you and all itemized payments you made (§59B-18(f)(6), $100 per missing item). A lessor must keep the lease, itemized earnings and payments, security deposit withholdings and sublease records for three years after the lease ends (§59A-21(f)). TLC doesn't set a period for drivers, but keeping your own copies for at least as long helps with taxes and complaints.

What to do next

If a base or owner won't give receipts, or a receipt names no clause for a charge, ask in writing and keep the reply. TLC's Driver Protection Unit investigates "failure to provide drivers copies of documents required under TLC rules, including leases and receipts": (718) 391-5539 or driverprotection@tlc.nyc.gov. TLC's FAQ adds that owners must give receipts "itemizing all payments, deductions and charges" (TLC Driver Pay for Drivers).

Collective bargaining. These base-agreement rules don't apply where a collective bargaining agreement governs (§59B-18(f)(8)).
Timing. Earnings must arrive within a week of each trip: how fast must my base pay me?
What the agreement must say is on FHV base agreement rules; congestion lines on receipts are on congestion charges on pay statements; taxi receipts are on taxi payment rules. Bases have other duties toward drivers too, such as dispatching only drivers with a valid TLC license (59B-11(c)(1)). More on the apps hub.

Frequently asked questions

Does my base have to give me a receipt?

Yes. Rule 59B-18(f)(5) says that for every financial transaction under the base agreement or TLC rules, the base must give the driver or vehicle owner a written receipt. Electronic records are allowed.

What must the receipt show?

The date, who received the money, the amount, the purpose, and the rule section or agreement clause that allows it. If the base is an Uber or Lyft (high-volume) base, it must also show the minimum per-minute and per-mile rates for the period.

What extra must an earnings receipt include?

What passengers paid for trips in the period and the calculation of your earnings, including the per-trip minutes and miles you were paid for (59B-18(f)(5)(iii)).

What if I rent my car from an owner?

The lessor must also give a receipt for every transaction, including the calculation of the amount and, for rent-to-own leases, how much went toward buying the car and how many payments remain (59A-21(e)).

What is the fine for a missing receipt?

$200 per missing receipt, for a base (59B-18(f)(5)) or a lessor (59A-21(e)). Appearance is required.

Sources

Last reviewed against the official sources on Oct 12, 2026.

TLC Rule Book, Chapter 59 (§59A-21(e)-(f), §59B-18(f)(5)-(7)) nyc.gov
TLC: Driver Pay for Drivers (FAQ) nyc.gov
TLC: Driver Protection Unit nyc.gov

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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.