Amazon Flex Taxes in West Virginia - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for Amazon Flex Drivers in West Virginia

The rolling hills and winding roads of West Virginia present unique opportunities for Amazon Flex drivers, but navigating the tax implications of gig work requires careful planning. As an independent contractor delivering for Amazon Flex, understanding your tax obligations is crucial to avoid surprises during filing season.

The IRS requires all Amazon Flex drivers to report their income 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.

How West Virginia Handles Gig Worker Taxes

As a resident of West Virginia, you are required to file a state income tax return, even if your only income is from Amazon Flex. West Virginia utilizes a graduated income tax system, meaning the tax rate increases as your income increases. For the 2025 tax year, the rates are expected to remain similar to prior years, ranging from 3.0% to 6.5% depending on your taxable income. The primary form for self-employed individuals to report income and calculate tax liability is Form WV-1040, West Virginia Resident Income Tax Return, along with Schedule S, which is used to calculate net profit or loss from a business. It's important to accurately track your income and expenses throughout the year to ensure correct reporting. West Virginia also allows for itemized deductions, which can potentially lower your taxable income. Furthermore, West Virginia offers a tax credit for certain business expenses, so it's worth exploring if any of your Flex-related costs qualify. Remember to keep thorough records of all income and expenses, as the West Virginia Division of Tax may request documentation to support your claims. Filing deadlines generally align with the federal tax deadline, but it's always best to confirm the current dates on the state's official website.

You can find more information and access tax forms on the West Virginia Division of Tax website: https://tax.wv.gov/

Top Tax Deductions for West Virginia Drivers

• Standard Mileage: The most popular deduction for Amazon Flex drivers. The 2025 rate is 70 cents per mile. Given West Virginia’s rural landscape and potential for longer delivery routes, maximizing this deduction can significantly reduce your tax burden.
• Tolls & Parking: While West Virginia doesn’t have extensive toll road systems, any tolls incurred during deliveries are deductible. Parking fees directly related to deliveries are also deductible.
• Phone & Data Plan: You can deduct the percentage of your phone and data plan that is used for business purposes. Keep a log of business-related calls and data usage to support your claim.
• Vehicle-Related Costs: Expenses like car cleaning supplies, 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, or repairs in the same year. Choose the method that yields the greater deduction.

Understanding the 15.3% Self-Employment Tax

This tax covers both Social Security and Medicare taxes. Unlike traditional employment where your employer withholds these taxes, as an Amazon Flex driver, you are responsible for paying the full 15.3% on your net earnings exceeding $400. You will calculate this tax on Schedule SE (Self-Employment Tax) and include it with your Form 1040.