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12 Deductions

Tax Deductions for Uber & Rideshare Drivers

As a rideshare or delivery driver, your car is your office and most of your deductions revolve around it. Tracking mileage accurately is the single most valuable habit you can develop - it's often worth $5,000–$10,000+ per year in deductions. Here's every deduction you should be claiming.

Mileage / Vehicle Expenses

Business miles driven can be deducted using the standard mileage rate (67 cents/mile for 2024) or actual expenses (gas, insurance, repairs, depreciation). You must keep a mileage log.

Line 9 - Car and truck expensesPublication 463

Pro Tip: Use an automatic mileage tracking app (like WriteOff) that logs every trip via GPS. The IRS requires contemporaneous records - reconstructing mileage at year-end is risky.

Phone & Internet

The business-use percentage of your cell phone bill and internet service is deductible. If you use your phone 70% for business, you can deduct 70% of the bill.

Line 25 - UtilitiesPublication 535

Pro Tip: Keep a log for one representative month showing business vs. personal usage to establish your percentage.

Car Washes & Detailing

Keeping your vehicle clean for passengers is a deductible business expense. This includes car washes, interior cleaning, and detailing services.

Line 9 - Car and truck expensesPublication 463

Parking & Tolls

Tolls and parking fees incurred while driving for business are 100% deductible, even if you use the standard mileage rate. Airport parking, highway tolls, and meter fees all qualify.

Line 9 - Car and truck expensesPublication 463

Pro Tip: Tolls and parking are deductible ON TOP of the standard mileage rate - don't forget to track them separately.

Roadside Assistance & Safety Equipment

AAA memberships, roadside assistance plans, phone mounts, dash cams, first aid kits, and safety equipment used for your driving business are deductible.

Line 27a - Other expensesPublication 535

Passenger Amenities

Water bottles, phone chargers, mints, and other amenities you provide to riders are deductible supplies. These small expenses add up over the year.

Line 22 - SuppliesPublication 535

Insulated Bags & Delivery Supplies

Hot/cold bags, drink carriers, and other delivery equipment for DoorDash, Uber Eats, and Instacart are deductible. Replace them as needed.

Line 22 - SuppliesPublication 535

Self-Employed Health Insurance

Self-employed individuals can deduct 100% of health insurance premiums for themselves, their spouse, and dependents. This is an above-the-line deduction taken on Form 1040, not Schedule C.

Form 1040, Schedule 1, Line 17Publication 535, Chapter 6

Pro Tip: This deduction cannot exceed your net self-employment income. If you're eligible for employer-sponsored coverage through a spouse, you cannot take this deduction.

Self-Employment Tax Deduction

You can deduct the employer-equivalent portion (50%) of your self-employment tax. This is an above-the-line deduction that reduces your adjusted gross income.

Form 1040, Schedule 1, Line 15Publication 334

Pro Tip: This deduction is automatic when you file Schedule SE. It reduces your income tax but not your self-employment tax.

Retirement Contributions (SEP-IRA / Solo 401k)

Self-employed individuals can contribute to a SEP-IRA (up to 25% of net SE earnings, max $69,000 for 2024) or Solo 401(k) with employee + employer contributions.

Form 1040, Schedule 1, Line 16Publication 560

Pro Tip: A Solo 401(k) lets you contribute more at lower income levels because of the employee elective deferral ($23,000 for 2024 + catch-up if 50+).

Vehicle Depreciation

If you use the actual expense method, you can depreciate the cost of your vehicle over its useful life. Section 179 may allow you to deduct the full cost in year one, subject to limits.

Line 13 - DepreciationPublication 946

Pro Tip: If you choose actual expenses in year one, you're locked in for the life of that vehicle - you can't switch to standard mileage later.

Platform & Service Fees

Service fees, commissions, and platform charges deducted by Uber, Lyft, DoorDash, or Instacart from your earnings are deductible. Check your annual tax summary from each platform.

Line 10 - Commissions and feesPublication 535

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