Uber Tax Deductions in California 2026
Uber drivers pay 15.3% SE tax on net earnings. On $35,000 net income: ~$4,950 SE tax + $2,800 federal + $2,100 California state = $9,850 total tax. Quarterly payment: $2,463. Set aside 28% of every payment. Track every mile at 72.5¢.
Uber drivers in California are independent contractors under Prop 22. You receive a 1099-K and/or 1099-NEC and file Schedule C. Every mile driven for Uber — including deadhead miles to pick up riders — is deductible at 72.5¢/mile (Jan–Jun) or 76¢/mile (Jul–Dec). This page covers all federal deductions plus California-specific rules for 2026.
- ›IRS mileage rate 2026: 72.5¢/mile (Jan–Jun) or 76¢/mile (Jul–Dec) — covers fuel, depreciation, maintenance.
- ›Self-employment tax: 15.3% on 92.35% of net earnings (federal, all states).
- ›Deduct 50% of SE tax paid from federal gross income — reduces your taxable income.
- ›California taxes net profit at 1%–13.3% — file quarterly with FTB on top of IRS.
- ›1099-NEC threshold 2026: $2,000 (OBBBA) — but report ALL income over $400 net.
- ›Quarterly deadlines: Apr 15 · Jun 16 · Sep 15 · Jan 15 2027 (IRS + FTB).
What Can California Uber Drivers Deduct in 2026?
All deductions below are claimed on IRS Schedule C. California follows federal deduction rules for business expenses — your state tax is calculated on the net profit remaining after all Schedule C deductions.
How Much Tax Does a California Uber Driver Pay in 2026?
The table below shows estimated federal + California tax for three income levels. These figures assume the standard mileage deduction and standard federal deduction only.
| Net Income | SE Tax (15.3%) | Federal Income Tax | CA State Tax | Total Tax |
|---|---|---|---|---|
| $25,000 | $3,533 | $980 | $840 | $5,353 |
| $35,000 | $4,950 | $2,800 | $2,100 | $9,850 |
| $50,000 | $7,065 | $5,200 | $3,800 | $16,065 |
Per IRS Publication 334: "You can deduct the standard mileage rate of 72.5 cents per mile for 2026 for business use of your car." — IRS Publication 334
Quarterly Estimated Tax Deadlines for California Uber Drivers
As a California Uber driver, you file quarterly with both the IRS and the California Franchise Tax Board. Missing a deadline triggers a penalty of 0.5% per month on the underpayment.
- April 15, 2026 — Q1 payment (Jan 1 – Mar 31) to IRS + FTB
- June 16, 2026 — Q2 payment (Apr 1 – May 31) to IRS + FTB
- September 15, 2026 — Q3 payment (Jun 1 – Aug 31) to IRS + FTB
- January 15, 2027 — Q4 payment (Sep 1 – Dec 31) to IRS + FTB
- IRS: pay online at IRS Direct Pay using Form 1040-ES
- FTB: pay at ftb.ca.gov using Form 540-ES
- Set aside 25–30% of every Uber payment for taxes
How to Track Mileage as a California Uber Driver
Mileage is the single largest deduction for most Uber drivers. At 72.5¢/mile (Jan–Jun) or 76¢/mile (Jul–Dec), 20,000 annual miles = $14,500 deduction — saving up to $5,500 in taxes. You must keep a contemporaneous log.
- Log the date, destination, and business purpose for every trip
- Include deadhead miles from your home to first pickup
- Use apps like MileIQ, Stride, or the Uber driver app export
- Record your odometer reading on January 1 and December 31
- The IRS requires records to be made at or near the time of the trip
You cannot claim both the standard mileage rate AND actual vehicle expenses for the same vehicle in the same year. Choose the method that gives you the larger deduction — for most Uber drivers, the standard mileage rate wins.