Plain-words guide

No 1099 from your gig app? The pay still counts

A 1099 is a report of what an app paid you. You owe tax on gig pay whether or not a form comes.

Updated October 10, 2026 · Sources

When an app sends a form

Apps send a 1099-NEC once they pay you $2,000 or more in a year.

Some apps send a 1099-K instead. That form has its own rule. For most apps, it comes when payments are over $20,000 and there are more than 200 of them in the year.

An app can send a form for less. And a form can come late, or not at all.

Why the pay counts anyway

The IRS asks you to report all the money you earned, with a form or without one. The form only tells the IRS what the app paid.

So the number that matters is your own total. Most apps show your yearly earnings in the app or on their website.

When tax starts

Self-employment tax starts once your net earnings reach $400 for the year. Net earnings are 92.35% of your profit: your pay and tips, minus business costs like miles.

Income tax depends on your total income from every job and app. So even a small side gig adds to it.

What drivers commonly do

Many drivers keep a simple record of payouts and miles as they go, so tax time doesn’t wait on a form.

Tax Pit Stop keeps that record and shows what to set aside from each payout.

The figures here are for the 2026 tax year, from IRS documents. Tax rules change from year to year.

Work out your own number

The free calculator shows how much of each payout to set aside for your year, with the math. No sign-up.

Open the calculator