Amazon Flex Taxes in Ohio - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for Amazon Flex Drivers in Ohio

Navigating the roads of Ohio as an Amazon Flex driver offers flexibility, but it also introduces unique tax considerations. Understanding these obligations is crucial for avoiding penalties and maximizing potential savings.

As an independent contractor for Amazon Flex, the IRS considers earnings from deliveries as self-employment income. This means income must be reported on Schedule C (Profit or Loss from Business) with your federal income tax return (Form 1040). Furthermore, because no taxes are withheld from your Flex earnings, drivers are responsible for paying both income tax and self-employment tax on net earnings exceeding $400.

How Ohio Handles Gig Worker Taxes

Ohio residents are required to file a state income tax return, even if no Ohio income tax was withheld. Ohio utilizes a graduated income tax system, meaning the tax rate increases as income rises. For the 2025 tax year, Amazon Flex drivers operating as self-employed individuals will primarily use Ohio Form IT-1040, along with Schedule IT-1040 (Income from Business). It's important to accurately calculate your net profit from your Amazon Flex business (total earnings minus deductible business expenses) as this figure will directly impact your Ohio income tax liability. Ohio also allows for itemized deductions, which may further reduce your taxable income. Keep meticulous records of all income and expenses. Ohio’s Department of Taxation offers resources and guidance specifically for self-employed individuals, including information on estimated tax payments, which are generally required if you expect to owe $1,000 or more in Ohio income tax. Failing to pay estimated taxes can result in penalties. Ohio also offers various credits and deductions that may be applicable to your situation, so exploring these options is recommended. The state tax year follows the federal tax year, ending December 31st. For more detailed information and access to forms, visit the Ohio Department of Taxation website: https://tax.ohio.gov/

Top Tax Deductions for Ohio 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. This simplifies expense tracking significantly.
• Tolls & Parking: Ohio drivers frequently encounter tolls on the Ohio Turnpike and may incur parking fees during deliveries. These costs are deductible.
• Phone & Data Plan: If you use your personal phone for business purposes (navigation, communicating with Amazon, etc.), you can deduct the percentage of your monthly bill attributable to business use.
• Vehicle-Related Costs: Expenses like car washes, phone mounts, dash cams, and insulated hot bags used specifically for deliveries are deductible.

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

Understanding the 15.3% Self-Employment Tax

The 15.3% self-employment tax covers Social Security and Medicare taxes. Unlike traditional employment, Amazon Flex and other gig platforms do not withhold these taxes from your earnings. Therefore, it’s your responsibility to calculate and pay this tax, typically through estimated tax payments made quarterly to the IRS.