Uber Driver Taxes in Ohio - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for Uber Drivers in Ohio

Navigating the streets of cities like Columbus, Cleveland, and Cincinnati as an Uber driver offers flexibility, but also brings unique tax responsibilities. As an independent contractor, earnings from Uber and other gig platforms are considered self-employment income, requiring careful tax planning and reporting.

The IRS requires Uber drivers to report their income on Schedule C (Profit or Loss from Business) with Form 1040. Crucially, this income is also subject to self-employment tax, covering both Social Security and Medicare taxes, which are not automatically withheld from your earnings. Accurate record-keeping throughout the year is essential to maximize deductions and ensure compliance with federal tax laws.

How Ohio Handles Gig Worker Taxes

As a resident of Ohio, a state income tax return is required, regardless of whether you are a full-time or part-time Uber driver. Ohio utilizes a graduated income tax system, meaning the tax rate increases as your income rises. For the 2025 tax year, Ohio’s tax brackets are expected to remain similar to prior years, ranging from 0% to 3.994% depending on your taxable income. Self-employed individuals in Ohio report their business income and expenses using Ohio Income Tax Form IT-1040, and Schedule IT-1040 (Business Income). It's important to note that Ohio also requires the payment of estimated taxes quarterly if your expected tax liability exceeds $1,000. Failing to do so can result in penalties. Ohio also offers various credits and deductions that may be applicable to Uber drivers, such as the Ohio Small Business Deduction, which can reduce your taxable income. Staying informed about changes to Ohio tax laws is crucial, and resources are available through the Ohio Department of Taxation. Ohio also has specific rules regarding the apportionment of income if you operate in multiple states, which may be relevant for drivers who frequently cross state lines.

You can find more information and resources on the Ohio Department of Taxation website: https://tax.ohio.gov/

Top Tax Deductions for Ohio Drivers

• Standard Mileage: The most popular deduction for Uber drivers. The 2025 rate is 70 cents per mile for business use. Given Ohio's relatively stable gas prices, the standard mileage rate is often a beneficial option for simplifying tax calculations.
• Tolls & Parking: Ohio drivers frequently encounter tolls on the Ohio Turnpike and parking fees in urban areas like Cincinnati and Dayton. These expenses are fully deductible. Keep detailed records of all toll and parking receipts.
• Phone & Data Plan: If you use your phone for Uber-related activities (navigation, driver app, communication), you can deduct the percentage of your monthly bill attributable to business use.
• Vehicle-Related Costs: Expenses like car washes, phone mounts, dash cams, first-aid kits, and insulated food bags used for deliveries are deductible.

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

Understanding the 15.3% Self-Employment Tax

This tax comprises Social Security and Medicare taxes. Unlike traditional employment where these taxes are withheld from your paycheck, as an Uber driver, you are responsible for paying both the employer and employee portions, totaling 15.3% on net earnings exceeding $400. This is a significant tax obligation, and proper planning is essential to avoid surprises during tax season.