What Is a 1099-NEC Form?
A 1099-NEC (Nonemployee Compensation) is the tax form companies use to report payments made to independent contractors and freelancers. If you earned $600 or more from DoorDash, Uber, Lyft, Instacart, or any other gig platform in a calendar year, you will receive a 1099-NEC from that company by January 31st of the following year.
Think of it as the gig worker's equivalent of a W-2. Where a W-2 shows how much an employer paid you and how much tax they withheld, a 1099-NEC shows how much a company paid you — but with no tax withheld. It's a record of income, not a bill. What you do with that income — report it, claim deductions, and pay taxes — is entirely up to you.
1099-NEC vs W-2: Key Differences
| Feature | W-2 (Employee) | 1099-NEC (Gig Worker) |
|---|---|---|
| Who gets it | Traditional employees | Independent contractors, gig workers |
| Tax withheld? | Yes — employer withholds | No — you're responsible |
| SE tax owed? | No — employer pays half | Yes — you pay full 15.3% |
| Business deductions? | Limited (standard deduction only) | Yes — full Schedule C deductions |
| Filing form | Form 1040 directly | Schedule C + Schedule SE |
| $600 threshold | No threshold — report all wages | $600+ triggers a 1099 (but report all income regardless) |
| Tax complexity | Simple | More complex — but more opportunities to reduce tax |
How to Read Your 1099-NEC
The 1099-NEC form looks intimidating but most gig workers only need to focus on one box. Here's a visual breakdown of the key fields:
303 2nd St, San Francisco, CA
Your Address
How Each Platform Sends Your 1099
DoorDash
DoorDash uses Stripe Express for tax documents. You'll receive an email from Stripe in late January directing you to download your 1099-NEC. Log in at stripe.com/1099 with the email associated with your DoorDash account. You may receive a 1099-K instead of a 1099-NEC if you processed more than $600 through Stripe's payment infrastructure.
Uber and Uber Eats
Uber sends tax documents through their driver app and the Uber Pro portal. Go to Menu → Tax Information in the driver app. Uber may send a 1099-NEC, 1099-K, or both, depending on how your payments were processed. Check your email for a notification from Uber typically in late January.
Lyft
Lyft makes tax documents available through the driver portal at drivers.lyft.com under "Tax Information." Like Uber, Lyft uses Stripe and you may receive documents from Stripe directly. Lyft's 1099 typically arrives by January 31st.
Instacart
Instacart sends 1099-NEC forms to Full-Service Shoppers who earned $600+ through their Stripe-powered shopper portal. In-Store Shoppers receive W-2s instead. Access your form at stripe.com/1099 using your Instacart email address.
Step-by-Step: What to Do When Your 1099 Arrives
Key Tax Deadlines for 2026 Gig Income
What If You Don't Receive a 1099?
This is a critical point that trips up many new gig workers: you are legally required to report all self-employment income regardless of whether you receive a 1099.
There are two common reasons you might not receive one:
- You earned less than $600 from a single platform. Platforms are only required to send a 1099-NEC if they paid you $600 or more. If you earned $450 from Instacart and $900 from DoorDash, you'll receive a 1099 from DoorDash but not Instacart — even though both amounts are taxable income.
- The form got lost, went to a wrong address, or landed in spam. Check your email (including spam), the platform's driver portal, and Stripe's tax portal (stripe.com/1099) before assuming you won't receive one.
The 5 Most Common 1099 Mistakes Gig Workers Make
1. Treating the Box 1 amount as taxable income without deductions
Box 1 is gross income — not what you owe taxes on. A DoorDash driver with $45,000 in Box 1 and $14,000 in legitimate deductions only owes taxes on $31,000. Filing without subtracting deductions is the single most expensive mistake in gig worker tax returns.
2. Forgetting to report income under $600
If you earned $450 from a platform, there's no 1099 to remind you — but it's still taxable. Keep your own income records throughout the year so nothing falls through the cracks.
3. Not reconciling platform amounts with bank deposits
Platforms sometimes report different amounts than what actually hit your bank account, due to adjustments, fee structures, or payment timing. Always reconcile before filing to avoid discrepancies the IRS might flag.
4. Using platform mileage summaries instead of a personal log
DoorDash, Uber, and Lyft provide year-end mileage summaries — but these only capture on-trip miles. Your actual deductible miles (including deadhead miles, repositioning, and multi-store trips) are typically 15–30% higher. Without a personal mileage log, you're leaving a significant deduction on the table.
5. Missing the quarterly payment deadlines
Your 1099 is a record of past income, but taxes are due throughout the year on that income. If you didn't make quarterly payments, you may owe penalties on top of your tax bill. Use this as motivation to make Q4 and future quarterly payments on time.
1099 FAQ for Gig Workers
A 1099-NEC (Nonemployee Compensation) reports direct payments to you as a contractor. A 1099-K (Payment Card and Third-Party Network Transactions) reports payments processed through payment networks like Stripe. You may receive either or both depending on how the platform processes payments. Both report taxable income — handle them the same way by reporting the amounts on Schedule C.
Contact the issuing platform's driver/shopper support to request a corrected 1099. Platforms are required to issue corrected forms if there's an error. Do not simply report a different number without documentation — if the IRS receives a 1099 for $45,000 and your return shows $38,000 in income, that mismatch will trigger a notice. Get the correction in writing before filing.
No. Unlike W-2s, you do not attach 1099-NEC forms to your tax return. You simply report the income from Box 1 on your Schedule C. Keep your 1099 documents for your own records for at least 3 years in case of an audit, but do not mail them with your return or upload them to your tax software (your software will ask for the amounts, not the forms themselves).
Yes — your Modified Adjusted Gross Income (MAGI), which includes net self-employment income, determines your ACA subsidy amount. Higher gig income reduces your subsidy. Importantly, this is net income (after deductions) not gross. A strong mileage and expense deduction can meaningfully reduce your MAGI and preserve subsidy eligibility. See our Health Insurance Guide for more detail.
Generally, you owe state income taxes in the state where you performed the work. If you drove for DoorDash in your home state, that state gets the tax. If you occasionally worked in a neighboring state, you may technically owe taxes in that state as well. For most gig workers who only work in their home state, this isn't an issue. If you work across state lines regularly, consult a tax professional.