Rideshare and delivery driver mileage belongs on Line 9, car and truck expenses.
Why line 9
Driving is the business, so line 9 is the largest deduction on most rideshare and delivery returns. Business miles are not only the miles with a passenger or an order aboard: the drive to collect the next pickup and the miles between jobs while you are online and available count too. The platform's annual tax summary normally reports on-trip miles only, so a return built from that number alone understates the deduction.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so rideshare and delivery driver mileage lands on Line 9 without you sorting it.
Start for freeWhat rideshare and delivery driver mileage is confused with
- Line 10, commissions and fees
- Your miles are line 9; the service fee or commission the platform keeps out of each fare is commissions and fees on line 10.
- not deductible, not deductible
- For a driver whose home is not a place of business, the drive from home before going online and the drive home after going offline are commuting and not deductible.
Examples that belong on line 9
- 18,000 miles logged by a full-time rideshare driver
- Miles driven to a restaurant to collect a delivery order
- Miles between dropping one passenger and accepting the next request
- 4,200 miles on a part-time weekend delivery route
- Miles driven to a platform vehicle inspection
What does not belong here
- Only the on-trip miles from the platform's tax summary
- Gas and car washes claimed on top of a standard mileage deduction
- The platform's service fee, which is line 10
- Miles driven before going online
The limit that applies
Standard mileage or actual expenses, not both, for the same vehicle in the same year. Many drivers come out ahead on the standard rate, but the first-year choice limits what you can switch to later.
What to keep
Run a mileage app or keep a written log with dates, total miles and business miles, and keep the platform's weekly statements beside it. A platform summary is supporting evidence, not a substitute for your own log.
Other expenses on line 9
| Expense | Line |
|---|---|
| a car used for business and personal trips | Schedule C, Line 9 |
| a registration bill that is part property tax | Schedule C, Line 9 |
| business mileage | Schedule C, Line 9 |
| car insurance | Schedule C, Line 9 |
| car repairs and maintenance | Schedule C, Line 9 |
| gas and fuel | Schedule C, Line 9 |
| parking fees | Schedule C, Line 9 |
| tolls | Schedule C, Line 9 |
| vehicle registration and plate fees | Schedule C, Line 9 |
Related lookups
Sources
- Topic no. 510, Business use of car
- Publication 463, Travel, Gift, and Car Expenses
- Instructions for Schedule C (Form 1040)
This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.
Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so rideshare and delivery driver mileage lands on Line 9 without you sorting it.
Start for free