Amazon Flex Taxes in Georgia - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for Amazon Flex Drivers in Georgia

Delivering smiles across the Peach State with Amazon Flex offers flexibility, but it also comes with tax responsibilities. As an independent contractor, understanding these obligations is crucial for a smooth tax season.

The IRS requires Amazon Flex drivers to report their earnings on Schedule C (Profit or Loss From Business) with Form 1040. Because you are self-employed, no taxes are automatically withheld from your earnings. This means you are responsible for paying both income tax and self-employment tax – covering Social Security and Medicare – on any net earnings over $400. Accurate record-keeping throughout the year is essential to properly calculate these taxes.

How Georgia Handles Gig Worker Taxes

As a resident of Georgia, you are required to file a state income tax return, even if your federal tax liability is zero. Georgia operates under a flat income tax rate system, meaning all income is taxed at the same percentage. For the 2025 tax year, the Georgia individual income tax rate is 5.49%. Self-employed individuals in Georgia will primarily use Form 540, Individual Income Tax Return, to report their income and calculate their state tax liability. It’s important to note that Georgia does not offer a specific form for gig workers; you report your Schedule C income directly on Form 540. Georgia also allows for itemized deductions, which may further reduce your tax burden. Furthermore, Georgia offers a standard deduction, which can be beneficial if your itemized deductions are less than the standard amount. Keep detailed records of all income and expenses related to your Amazon Flex work, as Georgia’s Department of Revenue may request documentation to support your claims. Georgia’s tax laws are subject to change, so staying informed is vital. You can find the most up-to-date information and forms on the Georgia Department of Revenue website: https://dor.georgia.gov/.

Top Tax Deductions for Georgia Drivers

• Standard Mileage: The most popular deduction for Amazon Flex drivers. For the 2025 tax year, the standard mileage rate is 70 cents per mile. Given Georgia’s relatively moderate gas prices compared to states like California, the standard mileage rate is likely to be a beneficial option for most drivers.
• Tolls & Parking: Georgia has Peach Pass for electronic toll collection on express lanes. Keep records of all toll fees and parking expenses directly related to your deliveries.
• Phone & Data Plan: You can deduct the percentage of your phone and data plan that you use for business purposes. If you use your phone 75% for Amazon Flex, you can deduct 75% of the bill.
• Vehicle-Related Costs: Expenses like car washes, phone mounts, dash cams, and insulated food delivery bags are deductible. Keep receipts for all purchases.

Key Warning: You cannot deduct both the standard mileage rate and actual car expenses (like gas, oil changes, or repairs) in the same year. Choose the method that results in the largest deduction.

Understanding the 15.3% Self-Employment Tax

The 15.3% self-employment tax covers both Social Security and Medicare taxes. Unlike traditional employment, Amazon and other gig platforms do not withhold these taxes from your earnings. You are responsible for calculating and paying this tax, typically through estimated tax payments throughout the year, to avoid penalties at tax time.