# Amazon Flex tax documents: blocks, stations and the 1099

[Home](/) / [Tax document checklists](/checklists/tax-documents) / Amazon Flex drivers

By [Arthur Teboul](/authors/arthur-teboul), Founder, DokuTrak. Published 2026-11-01, updated 2026-11-01.

> **In brief:** Amazon Flex tax documents are the Form 1099-NEC for your contractor pay, once you pass the threshold, plus your own block records. The preparer needs block pay and tips, a mileage log from the delivery station through the route, and receipts for the costs Amazon does not repay.

## The checklist: Amazon Flex driver records: 1099, blocks and route miles

**Not advice.** This page is general information, not tax, legal or HR advice. Rules change: check the cited source and ask your own professional before you rely on it. Last reviewed October 25, 2026.

One copy per driver and tax year. Log the home-to-station legs apart from the route, so the preparer can treat them on their own without redoing the log.

### Amazon forms and pay

- [ ] Form 1099-NEC for Amazon Flex pay: Downloaded where Amazon directs Flex drivers; check the year and tax ID
- [ ] Flex earnings history for the full year: Pay and tips by block
- [ ] Tip total for the year: Kept apart from block pay
- [ ] Other Amazon forms, labeled by program: Affiliate or book income, if any; not Flex income
- [ ] Bank statements showing Flex deposits: Every month, plus January of the next year

### Blocks and route miles

- [ ] Mileage log per block: Date, station, route area, miles; station legs on their own line
- [ ] Block calendar or history: Backs up dates and stations
- [ ] Odometer readings at the start and end of the year: And the date the car was first used for Flex
- [ ] Parking and toll receipts from routes: Paid during blocks only
- [ ] Car loan year-end statement: Interest paid during the year
- [ ] Gas, repair and insurance receipts: Only if actual costs are used

### Route gear and phone

- [ ] Hand truck or folding cart receipt: Date and price
- [ ] Phone mount, charger and power bank receipts: Or card statement lines
- [ ] Phone bill and the share used for Flex: Yearly total

### Taxes paid and other papers

- [ ] Estimated tax payment confirmations: Form 1040-ES, IRS Direct Pay or EFTPS, with dates
- [ ] Forms from other delivery apps: Spark, DoorDash, Instacart; miles counted once
- [ ] Form W-2 from a regular job: Withholding there can cover Flex tax
- [ ] Last year’s return: For the safe-harbor amount and the car’s history

Download: [PDF](https://dokutrak.com/downloads/pseo-v2/f1-tax-document-checklists/amazon-flex-drivers.pdf) · [Word](https://dokutrak.com/downloads/pseo-v2/f1-tax-document-checklists/amazon-flex-drivers.docx) · [Excel tracker](https://dokutrak.com/downloads/pseo-v2/f1-tax-document-checklists/amazon-flex-drivers.xlsx)

## Why Flex drivers get a 1099, not a W-2

Amazon’s Flex FAQ describes delivery partners as independent contractors, and sign-up includes giving tax and payment details ([Amazon Flex FAQ](https://flex.amazon.com/faq)). So no tax comes out of block pay, and the year-end form is an information return, not a W-2.

For 2025 pay, a payer files Form 1099-NEC once it paid a contractor $600 or more ([2025 Form 1099-NEC instructions](https://www.irs.gov/pub/irs-prior/i1099mec--2025.pdf)). From tax year 2026, the line is $2,000 ([Form 1099-NEC instructions (12/2026)](https://www.irs.gov/instructions/i1099mec)). Get the form where Amazon directs Flex drivers, and check the tax year and your tax ID before you send it on.

Keep other Amazon income apart. A driver who also earns from affiliate links or self-published books may get separate forms for those programs. Each is its own income line, and the Flex form covers only delivery pay. The [contractor 1099 checklist](/checklists/tax-documents/independent-contractors) explains which payer reports what.

## Block pay, tips and the earnings history

A **delivery block** is a scheduled shift you claim in the Flex app, and all Flex work comes in blocks. Amazon.com package blocks typically run 3 to 6 hours, and Amazon Fresh blocks 2 to 4 hours ([Amazon Flex FAQ](https://flex.amazon.com/faq)). Both start at a delivery station, which can be a fulfillment center or a Whole Foods Market ([Amazon Flex FAQ](https://flex.amazon.com/faq)).

Export the earnings history for the full year. It lists each block’s pay and any customer tips, so it is the income record when no 1099 arrives, and the IRS says gig income is reported either way ([IRS, Manage taxes for your gig work](https://www.irs.gov/businesses/small-businesses-self-employed/manage-taxes-for-your-gig-work)). Customers have 24 hours to change a tip, so tip-eligible blocks pay out later ([Amazon Flex FAQ](https://flex.amazon.com/faq)). Check the last blocks of December against early January deposits.

Tips on Fresh and other orders may qualify for the new deduction. Flex routes fall under code 804 in the final tipped-jobs rule, the Goods Delivery People group ([Final tipped occupations rule](https://www.federalregister.gov/documents/2026/04/13/2026-07104/occupations-that-customarily-and-regularly-received-tips-definition-of-qualified-tips)). Up to $25,000 of Flex tips a year, for 2025 to 2028, may come off income, limited to Flex profit and to tips included in a 1099 ([IRS FS-2026-07](https://www.irs.gov/newsroom/the-working-families-tax-cuts-what-gig-economy-workers-should-know)). A Flex driver whose modified AGI is past $150,000, or $300,000 for a joint return, gets less of it ([IRS, Working Families Tax Cuts for workers](https://www.irs.gov/newsroom/working-families-tax-cuts-individuals-and-workers)).

| Flex record | What it proves | Why the preparer wants it |
| --- | --- | --- |
| Form 1099-NEC | Total contractor pay | Schedule C gross income |
| Earnings history | Pay and tips per block | Income if no form; tip total |
| Block calendar | Dates and stations | Backs up the mileage log |
| Bank deposits | What actually landed | Ties pay to the form |

## Miles: from the station to the last stop

Flex miles have a shape other gigs lack. You drive from home to the station, load, run the route, and drive home. In IRS terms, **commuting** is the daily drive between home and a regular place of work, and it is personal ([IRS Publication 463](https://www.irs.gov/publications/p463)).

Publication 463 lists exceptions, for example when your home is your principal place of business ([IRS Publication 463](https://www.irs.gov/publications/p463)). Whether the station leg counts is a call for your preparer, so log it on its own line. Route legs are business miles either way.

A repeat route can be logged simply: Publication 463 accepts the route’s length recorded once, the date of each trip, and the year’s total miles ([IRS Publication 463](https://www.irs.gov/publications/p463)). Flex miles from 2025 are priced at 70 cents ([IRS standard mileage rates](https://www.irs.gov/tax-professionals/standard-mileage-rates)); the mileage log checklist covers the two 2026 rates.

## Costs Amazon does not repay

Amazon’s FAQ says Flex drivers, as contractors, pay their own mileage, parking and tolls ([Amazon Flex FAQ](https://flex.amazon.com/faq)). A cost is deductible when it is ordinary and necessary for the work ([IRS Publication 334](https://www.irs.gov/publications/p334)). Safety vests are free at the stations ([Amazon Flex FAQ](https://flex.amazon.com/faq)), so a vest is rarely a cost. Other gear usually is, such as:

- A hand truck or folding cart for apartment routes and heavy boxes.
- A phone mount, car charger and power bank for long blocks.
- The share of the phone plan used for the Flex app.
- Parking and tolls on a route, which go on top of the mileage rate ([IRS Publication 463](https://www.irs.gov/publications/p463)).
- Car loan interest for the business share, even with the mileage rate ([IRS Publication 463](https://www.irs.gov/publications/p463)).

## Paying as you go, and sending the file

With nothing withheld from blocks, tax on Flex profit is usually paid during the year. A **safe harbor** is a payment level that avoids the underpayment penalty, often based on last year’s tax, so bring last year’s return too. The [self-employed checklist](/checklists/tax-documents/self-employed) has the dates.

1. Download the Flex 1099-NEC and confirm the tax year.
2. Export the full-year earnings history and note the tip total.
3. Build the mileage log, with the home-to-station legs on separate lines.
4. Add gear, phone, parking and toll receipts.
5. Add estimated payment confirmations and other Amazon forms, labeled by program.

## Questions people ask

### Does Amazon Flex give you a 1099 or a W-2?

Amazon treats Flex drivers as independent contractors ([Amazon Flex FAQ](https://flex.amazon.com/faq)), so no W-2 is issued. Contractor pay above the line goes on Form 1099-NEC: $600 for 2025 ([2025 Form 1099-NEC instructions](https://www.irs.gov/pub/irs-prior/i1099mec--2025.pdf)) and $2,000 from 2026 ([Form 1099-NEC instructions (12/2026)](https://www.irs.gov/instructions/i1099mec)).

### Does Amazon Flex report to the IRS if I earned under the threshold?

Amazon may not file a form, but you still report all of it. The IRS says gig income is taxable even without a 1099 ([IRS, Manage taxes for your gig work](https://www.irs.gov/businesses/small-businesses-self-employed/manage-taxes-for-your-gig-work)). Use the earnings history from the app.

### Can I write off gas and mileage for Amazon Flex?

Yes, as one or the other. Use the standard rate for business miles, or actual car costs including gas, but not both ([IRS Publication 463](https://www.irs.gov/publications/p463)). The drive from home to the station may count as commuting.

### What if my Flex 1099 does not match my earnings?

Compare it with the earnings history and your bank deposits, block by block. Look for timing gaps, such as tip-eligible blocks paid out after the tip window ([Amazon Flex FAQ](https://flex.amazon.com/faq)). If Amazon made an error, ask for a corrected form.

## Sources

- [Amazon Flex FAQ](https://flex.amazon.com/faq): Flex delivery partners are independent contractors who give tax details at sign-up, work blocks of 3 to 6 hours (2 to 4 for Fresh) from delivery stations, pay their own mileage, parking and tolls, get free safety vests, and are paid for tip-eligible blocks after a 24-hour tip window.
- [2025 Form 1099-NEC instructions](https://www.irs.gov/pub/irs-prior/i1099mec--2025.pdf): For 2025, a payer files Form 1099-NEC for a contractor paid at least $600 for services.
- [Form 1099-NEC instructions (12/2026)](https://www.irs.gov/instructions/i1099mec): For tax years beginning after 2025 the 1099-NEC threshold is $2,000, indexed from 2027; the December 2026 revision adds box 1b for cash tips and box 1c for the tipped occupation code.
- [IRS, Manage taxes for your gig work](https://www.irs.gov/businesses/small-businesses-self-employed/manage-taxes-for-your-gig-work): Gig workers file once net self-employment earnings reach $400, report all income even without a Form 1099, may owe quarterly estimated tax or raise W-2 withholding instead, and file Schedule C and Schedule SE.
- [Final tipped occupations rule](https://www.federalregister.gov/documents/2026/04/13/2026-07104/occupations-that-customarily-and-regularly-received-tips-definition-of-qualified-tips): The final list names app-based delivery and grocery delivery drivers under Goods Delivery People (code 804) and app-based rideshare under Taxi and Rideshare Drivers (code 802).
- [IRS FS-2026-07](https://www.irs.gov/newsroom/the-working-families-tax-cuts-what-gig-economy-workers-should-know): Gig workers may deduct up to $25,000 of qualified tips for 2025 through 2028, capped at net business income, only if the tips are inside a 1099-NEC, 1099-MISC or 1099-K total; QBI is permanent; the 1099-K line is over $20,000 and over 200 transactions.
- [IRS, Working Families Tax Cuts for workers](https://www.irs.gov/newsroom/working-families-tax-cuts-individuals-and-workers): Qualified tips are voluntary cash or charged tips; the deduction phases out above $150,000 of modified AGI ($300,000 joint), needs an SSN, and excludes the self-employed in an SSTB and employees of an SSTB employer.
- [IRS Publication 463](https://www.irs.gov/publications/p463): Car records show each business use and total miles; a regular route can be recorded once with the date of each trip; sampling is allowed; home-to-regular-workplace trips are commuting; the self-employed deduct the business share of car loan interest; a leased car on the standard rate stays on it for the whole lease.
- [IRS standard mileage rates](https://www.irs.gov/tax-professionals/standard-mileage-rates): Business rate: 70 cents a mile for 2025, 72.5 cents for January 1 to June 30, 2026, and 76 cents for July 1 to December 31, 2026.
- [IRS Publication 334](https://www.irs.gov/publications/p334): A business expense must be ordinary and necessary; inventory includes merchandise, raw materials, work in process, finished products and supplies that become part of the item; beginning inventory is the cost of stock on hand at the start of the year.

## More on this topic

- [Form 1099-NEC](/documents/1099-nec)
- [Spark driver tax documents](/checklists/tax-documents/spark-drivers)

## About the author

Arthur Teboul (Founder, DokuTrak) is building DokuTrak after watching professionals lose hours chasing clients for documents over email. [Arthur Teboul](/authors/arthur-teboul).

How this page was made (methodology): it is built from the primary sources listed under Sources, and every rule and figure on it links to the source it comes from. Last updated October 25, 2026. Spotted an error or a rule that changed? [Contact us](/contact).

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