About Amazon Flex and 1099 Income
Amazon Flex drivers are independent contractors who deliver Amazon packages using their own vehicles. Amazon issues Form 1099-NEC for annual earnings over $600.
Amazon Flex requires high mileage driving, often in suburban areas. The mileage deduction is almost always the largest deduction for Flex drivers. Download your complete earnings report from the Amazon Flex app and cross-reference with your 1099-NEC at tax time.
What Tax Form Does Amazon Flex Send?
Amazon Flex issues 1099-NEC (for all drivers earning over $600). As an independent contractor, you are responsible for reporting this income on Schedule C (Profit or Loss from Business) attached to your federal Form 1040. You are also responsible for paying self-employment tax (15.3%) on your net earnings.
Top Tax Deductions for Amazon Flex Workers
Reducing your taxable income through legitimate deductions is one of the most effective ways to lower your tax bill:
- Standard mileage deduction (for every mile driven while delivering)
- Phone and data plan (business portion)
- Hand truck or dolly for large deliveries
- Work gloves and safety footwear
- Insulated bags for grocery deliveries (Fresh/Whole Foods blocks)
- Qualified Business Income (QBI) deduction — up to 20% of net business income for eligible freelancers
- Health insurance premiums if you're self-employed with no other employer coverage
- Retirement contributions (SEP-IRA contributions up to $69,000 or Solo 401k)
Quarterly Estimated Tax Payments
As a Amazon Flex independent contractor, no taxes are withheld from your earnings. If you expect to owe more than $1,000 in federal taxes for the year, you must make quarterly estimated payments to the IRS using Form 1040-ES. The 2026 payment deadlines are April 15, June 16, September 15, and January 15, 2027. Use the calculator above to estimate your exact quarterly amount.