# Tax deductions for delivery drivers who work several apps

[Home](/) / [Tax document checklists](/checklists/tax-documents) / Delivery drivers (all apps)

By [Arthur Teboul](/authors/arthur-teboul), Founder, DokuTrak. Published 2026-11-02, updated 2026-11-02.

> **In brief:** Tax deductions for delivery drivers rest on records, not on the apps: one mileage log for every app, parking and toll receipts, phone and gear costs, and car loan papers. Add each app’s forms and earnings history, so income is complete and no mile is counted twice.

## The checklist: Multi-app delivery driver: one car, every app

**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.

Write every app the driver used this year at the top, then tick each line once per app where it applies. Miles and car lines are filled once for the car, not per app.

### Forms and earnings, one set per app

- [ ] Every 1099 any app sent: NEC, K or INT: One line per app; see that app’s page for where it is posted
- [ ] Full-year earnings history from every app: Even apps used briefly, and apps that sent no form
- [ ] Tip total from every app: Tip emails, summaries or earnings tabs
- [ ] Bank and payout card statements: All accounts that received app deposits
- [ ] Form W-2 for any employee delivery job: Restaurant or courier firm, plus mileage pay statements

### One mileage log and the car

- [ ] Single mileage log across all apps: Overlapping miles counted once; 2026 split at July 1
- [ ] Odometer readings at the start and end of the year: And the date the car was first used for deliveries
- [ ] Purchase contract for a car bought this year: Date, price and business use share
- [ ] Car loan year-end statement: Interest paid
- [ ] Gas, oil, tire, repair, insurance and registration receipts: Needed for actual costs
- [ ] Bike or scooter receipts and repair bills: For couriers who do not deliver by car

### Delivery costs

- [ ] Parking and toll receipts or toll account statement: Paid on deliveries only
- [ ] Hot bags, pizza bags, phone mount, chargers: Receipts or card statements
- [ ] Phone and data bills with the share used for apps: Yearly total
- [ ] Background check, activation and inspection fees: Receipts

### Payments and prior year

- [ ] Estimated tax payment confirmations: Federal and state, with dates
- [ ] Form 1095-A, if insured through the marketplace: For the health insurance deduction
- [ ] Last year’s return: Car depreciation history and carryovers

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

## Start with each app’s own papers

A driver who switches between apps collects a stack of papers, each made its own way. This page covers what they share: one car, one log and one Schedule C. Each app’s forms and download paths have their own page, such as the [DoorDash checklist](/checklists/tax-documents/doordash-drivers), the [Spark checklist](/checklists/tax-documents/spark-drivers) and the [Amazon Flex checklist](/checklists/tax-documents/amazon-flex-drivers).

Pull a full-year earnings history from every app you opened, even for a week. Gig income must be reported even when no form arrives ([IRS, Manage taxes for your gig work](https://www.irs.gov/businesses/small-businesses-self-employed/manage-taxes-for-your-gig-work)), and an app you used briefly is the one most likely to send nothing.

| App | What to download in January |
| --- | --- |
| DoorDash | The 1099-NEC plus the tip and mileage emails ([DoorDash, Dasher Guide to Taxes](https://help.doordash.com/dashers/s/article/Common-Dasher-Tax-Questions)) |
| Uber Eats | The 1099-K, any 1099-NEC, and the tax summary ([Uber, Tax season guide for drivers](https://www.uber.com/us/en/drive/tax-information/)) |
| Spark | The Walmart 1099 from the app; no mileage summary ([Spark Driver, 2025 driver tax documents](https://sparkdriverapp-walmart.helpdocs.io/l/en/article/d8dorui0f0-2025-tax-filing-faqs-xog)) |
| Amazon Flex | The contractor form and the block earnings history ([Amazon Flex FAQ](https://flex.amazon.com/faq)) |
| A restaurant or courier firm | A Form W-2, if you were on payroll ([IRS, Manage taxes for your gig work](https://www.irs.gov/businesses/small-businesses-self-employed/manage-taxes-for-your-gig-work)) |

## One mileage log for all your apps

Running two apps at once is common, and it is where logs go wrong. If DoorDash and Uber Eats are both open on one drive, that mile happened once. Keep one log for the car, not one per app, and note which app each stretch served.

Whichever app a trip served, the IRS wants its miles on record along with the car’s yearly total ([IRS Publication 463](https://www.irs.gov/publications/p463)). If a daily log is too much, **sampling** is a method where you keep a full log for part of the year and apply it to the whole year. You must show that the sample period is typical ([IRS Publication 463](https://www.irs.gov/publications/p463)).

A multi-app year from 2025 is priced at 70 cents a mile ([IRS standard mileage rates](https://www.irs.gov/tax-professionals/standard-mileage-rates)). For 2026, the [mileage log checklist](/checklists/tax-documents/mileage) shows how to keep two subtotals around the mid-year rate change.

## The deductions and the record behind each one

A **business expense** is a cost that is ordinary and necessary for your work, and only those are deductible ([IRS Publication 334](https://www.irs.gov/publications/p334)). For delivery, the usual ones are in the table below. Each line needs its own record, so the right column is the real checklist.

| Deduction | Record that supports it |
| --- | --- |
| Business miles at the standard rate ([IRS standard mileage rates](https://www.irs.gov/tax-professionals/standard-mileage-rates)) | Mileage log and odometer readings |
| Actual car costs, instead of the rate ([IRS Publication 463](https://www.irs.gov/publications/p463)) | Gas, repair, insurance and registration receipts |
| Parking and tolls on deliveries ([IRS Publication 463](https://www.irs.gov/publications/p463)) | Receipts or toll account statement |
| Business share of car loan interest ([IRS Publication 463](https://www.irs.gov/publications/p463)) | Lender’s year-end statement |
| Hot bags, phone mount, charger | Store receipts |
| Phone plan, business share | Phone bills and your use estimate |
| Qualified tips, for 2025 through 2028 ([IRS FS-2026-07](https://www.irs.gov/newsroom/the-working-families-tax-cuts-what-gig-economy-workers-should-know)) | Each app’s tip total |

## Tips, the QBI deduction and a new car

The final tips rule lists app-based delivery under Goods Delivery People, code 804 ([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)). Combined across apps, the cap is $25,000 of tips, limited to net delivery profit and to tips that appear inside some 1099 amount ([IRS FS-2026-07](https://www.irs.gov/newsroom/the-working-families-tax-cuts-what-gig-economy-workers-should-know)). A multi-app driver with modified AGI above $150,000, or $300,000 filing jointly, sees the deduction cut back ([IRS, Working Families Tax Cuts for workers](https://www.irs.gov/newsroom/working-families-tax-cuts-individuals-and-workers)).

Drivers on a W-2 can claim tips their employer reports too. The exception is an employee whose employer is in a specified service trade or business ([IRS, Working Families Tax Cuts for workers](https://www.irs.gov/newsroom/working-families-tax-cuts-individuals-and-workers)).

The **qualified business income deduction** is a deduction on profit from a business like yours, and the new law made it permanent ([IRS FS-2026-07](https://www.irs.gov/newsroom/the-working-families-tax-cuts-what-gig-economy-workers-should-know)). A car bought for deliveries may also qualify for 100% bonus depreciation if business use is over 50% ([IRS FS-2026-07](https://www.irs.gov/newsroom/the-working-families-tax-cuts-what-gig-economy-workers-should-know)). That does not combine with the standard rate, which already stands in for depreciation ([Schedule C instructions](https://www.irs.gov/instructions/i1040sc)), and cars face yearly depreciation limits ([IRS Publication 463](https://www.irs.gov/publications/p463)).

## No receipts, and drivers on a W-2

There is no list of deductions you can take without records. If a receipt is lost, rebuild the trail from other records, such as card statements, app history and service invoices. The preparer can then judge what holds up.

Some drivers deliver for a restaurant or a courier firm as employees. Their car costs cannot be deducted on the federal return, since no miscellaneous itemized deduction is allowed for any year after 2017 ([26 U.S.C. 67](https://www.law.cornell.edu/uscode/text/26/67)). Ask the employer about mileage pay instead, and keep the reimbursement statements.

Self-employed drivers may owe quarterly estimated tax on the combined profit from every app ([IRS, Manage taxes for your gig work](https://www.irs.gov/businesses/small-businesses-self-employed/manage-taxes-for-your-gig-work)). Add up all apps first, because no single app sees the whole year.

## Questions people ask

### What can I claim as a delivery driver?

Business miles or actual car costs, parking and tolls on deliveries, the business share of car loan interest, and ordinary and necessary gear such as hot bags ([IRS Publication 463](https://www.irs.gov/publications/p463)). For 2025 through 2028, qualified tips may also be deductible ([IRS FS-2026-07](https://www.irs.gov/newsroom/the-working-families-tax-cuts-what-gig-economy-workers-should-know)).

### Is it better to use mileage or actual car expenses?

It depends on your car and your miles, so ask the preparer to compare both. To keep the choice open on a car you own, use the standard rate in the car’s first business year ([IRS Publication 463](https://www.irs.gov/publications/p463)).

### Do delivery drivers qualify for the new tips deduction?

App-based delivery is on the final list under Goods Delivery People ([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 deduction is up to $25,000 a year for 2025 through 2028, capped at net income from the work ([IRS FS-2026-07](https://www.irs.gov/newsroom/the-working-families-tax-cuts-what-gig-economy-workers-should-know)), and it phases out above $150,000 of modified AGI ([IRS, Working Families Tax Cuts for workers](https://www.irs.gov/newsroom/working-families-tax-cuts-individuals-and-workers)).

### What can I deduct without receipts?

Nothing is safe without a record. The IRS asks for records of each business use of the car ([IRS Publication 463](https://www.irs.gov/publications/p463)). Rebuild lost proof from card statements, app histories and service invoices.

## Sources

- [DoorDash, Dasher Guide to Taxes](https://help.doordash.com/dashers/s/article/Common-Dasher-Tax-Questions): DoorDash issues Form 1099-NEC to Dashers and emails the tip total and a mileage estimate.
- [Uber, Tax season guide for drivers](https://www.uber.com/us/en/drive/tax-information/): Uber issues a 1099-K for trip and delivery fares, a 1099-NEC for promotions and referrals, and a tax summary.
- [Spark Driver, 2025 driver tax documents](https://sparkdriverapp-walmart.helpdocs.io/l/en/article/d8dorui0f0-2025-tax-filing-faqs-xog): Walmart issues a 1099-NEC or 1099-INT to Spark drivers and gives no mileage summary.
- [Amazon Flex FAQ](https://flex.amazon.com/faq): Amazon Flex delivery partners are independent contractors who work in blocks.
- [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.
- [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.
- [Schedule C instructions](https://www.irs.gov/instructions/i1040sc): With the standard mileage rate, add parking and tolls and do not deduct depreciation, lease payments or operating costs; Part III covers cost of goods sold and inventory valuation.
- [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.
- [26 U.S.C. 67](https://www.law.cornell.edu/uscode/text/26/67): No miscellaneous itemized deduction is allowed for any taxable year beginning after December 31, 2017.

## More on this topic

- [Uber driver tax documents](/checklists/tax-documents/uber-drivers)
- [Instacart shopper tax documents](/checklists/tax-documents/instacart-shoppers)
- [Lyft driver tax documents](/checklists/tax-documents/lyft-drivers)
- [Tax Deductions for Self Employed](/checklists/tax-documents/self-employed)
- [Form 1099-NEC](/documents/1099-nec)

## 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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