The short answer
Mileage is usually the biggest deduction: 72.5 cents per business mile for 2026 (70 cents for 2025). You can also deduct the business part of your phone, plus tolls, parking and supplies you buy for the work.
Last reviewed: October 2026
Common deductions
- Business miles, using the standard mileage rate. Or actual car costs, but you can't use both for the same car in the same year.
- Phone and data plan, the business-use percentage.
- Tolls and parking while working. Parking tickets don't count.
- Supplies, like insulated bags, phone mounts and chargers.
- Fees the app takes out, if your 1099 shows the gross amount.
Keep a mileage log
See what your miles are worth with our mileage calculator. The IRS expects a record made at the time: date, miles and purpose. A mileage app or the app's own trip history helps. Miles driven to your first pickup can be tricky, so track everything and we'll sort it out.
Remember self-employment tax
Deductions lower both income tax and self-employment tax. That's why good records matter. See how much to set aside.
Gig drivers may get 50% off
Instacart, DoorDash, Uber Eats and Amazon Flex workers with income under $60,000 ($90,000 married filing jointly) get 50% off their tax return.
Official source: IRS: Gig economy tax center.
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Disclaimer: This page is general information, not tax advice. Every situation is different, and tax rules change. Reading this page doesn't make you a client.