Will I Get a 1099-K or 1099-NEC From Uber or Lyft?

You will get a Form 1099-K from Uber or Lyft for 2026 if your payments through that app are over $20,000 in more than 200 transactions. You may get one for less. A Form 1099-NEC reports other payments for services. For payments made in 2026, a company must send one when it paid you $2,000 or more. Both copies are due to you by January 31 (IRS Publication 1099; IRS 1099-MISC/NEC instructions). Getting a form or not doesn't change what you owe. You report all your driving income either way.

This is general information, not tax advice.

The 1099-K rule (app ride payments)

The IRS lists "car sharing or ride-hailing platform[s]" among the payment apps and marketplaces that issue Form 1099-K. They must send it when payments for goods or services "total over $20,000 in more than 200 transactions. However, they may send you a Form 1099-K with lower amounts and/or transactions." If you drive for two apps, each one decides separately, so you can get two forms, one, or none (IRS).

Why you may have heard a lower number: on October 23, 2025, the IRS said the One, Big, Beautiful Bill "retroactively reinstated the reporting threshold in effect prior to the passage of the American Rescue Plan Act of 2021", meaning over $20,000 and over 200 transactions (IR-2025-107). Lower thresholds you may have read about for 2025 and 2026 do not apply to app payments.

Card processors: any amount

There is a second kind of 1099-K. If customers pay you directly by credit, debit or gift card, "you'll get a Form 1099-K from your payment card processor no matter how many payments you got or how much they were for" (IRS). This is about your own card reader. App fares are paid to the app, not straight to you, so the $20,000 / 200 rule is the one for Uber and Lyft trips.

The 1099-NEC change

For tax years beginning after 2025, "the minimum threshold amount for reporting certain payments … increased to $2,000 and may be adjusted for inflation beginning in calendar year 2027." A business files Form 1099-NEC for each person it paid at least $2,000 for services by someone who is not its employee (IRS instructions, Rev. Dec. 2026). For 2025 payments, the April 2025 instructions used at least $600 (IRS instructions, Rev. Apr. 2025). The 2026 forms also gain new boxes for cash tips and a Treasury Tipped Occupation Code.

Payments reported on a 1099-K "are not subject to reporting on Form 1099-MISC or Form 1099-NEC," so the same dollars should not appear on both. NYS asks Uber and Lyft drivers for all Forms 1099-K and 1099-MISC together with the app's yearly summary (NYS Tax).

Due to you by January 31

TLC adds something the IRS doesn't. If an app company must give you a 1099-K, it must also give you the total mileage for trips covered by the form and an itemization of the items deducted from the gross amount (TLC Chapter 59, §59B-18(f)(7)). The gross amount can include money that was never paid out to you. Use that list to get from the gross to your own pay: your 1099-K vs what you earned.

What to do next

• Below the threshold? You still file. See do I pay taxes on Uber income without a 1099?
• Form wrong or missing? Contact the company named as the filer and keep copies.
• Drive a taxi too? Cab income works differently: do taxi drivers get a 1099?
• Terms: Form 1099-K and Form 1099-NEC.

More on the taxes hub.