Uber Driver Taxes in West Virginia - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for Uber Drivers in West Virginia

Navigating the scenic routes of West Virginia 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.

The IRS requires Uber drivers to report their income and expenses on Schedule C (Profit or Loss From Business) when filing their federal income tax return. 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 minimize tax liability.

How West Virginia Handles Gig Worker Taxes

As a resident of West Virginia, a state income tax return is required, regardless of income level. West Virginia employs a graduated income tax system, meaning the tax rate increases as your income rises. For the 2025 tax year, West Virginia’s tax brackets are expected to remain similar to prior years, though official rates will be released by the state Department of Revenue. It's important to note that West Virginia does not currently have a specific form designated solely for gig workers; instead, self-employed individuals typically use Form WV-1040, West Virginia Resident Income Tax Return, along with Schedule S, which is used to calculate income from sources other than wages. This includes income earned as an independent contractor through Uber.

West Virginia also allows for a deduction for federal income taxes paid, which can help reduce your state tax liability. Furthermore, West Virginia conforms to many federal deductions, meaning deductions taken on your federal Schedule C can often be claimed on your state return as well. Keep detailed records of all income and expenses to ensure accurate reporting. The West Virginia Department of Revenue provides resources and information for taxpayers, including downloadable forms and instructions. You can find more information at West Virginia Department of Revenue.

Top Tax Deductions for West Virginia Drivers

• Standard Mileage: The #1 deduction. The 2025 rate is 70 cents/mile. Given West Virginia’s often-rural terrain and the distances covered between rides, especially in areas outside of Charleston or Morgantown, the standard mileage rate is likely to be a very beneficial deduction for most drivers.
• Tolls & Parking: While West Virginia doesn’t have extensive toll road systems like some states, any tolls incurred while actively driving for Uber are deductible. Parking fees directly related to picking up or dropping off passengers are also deductible.
• Phone & Data Plan: The percentage of your phone and data plan attributable to business use (i.e., the time spent using the apps for Uber) is deductible. Keep a log to accurately determine this percentage.
• 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 like gas or repairs in the same year. Choose the method that yields the larger deduction.

Understanding the 15.3% Self-Employment Tax

This tax comprises two components: 12.4% for Social Security and 2.9% for Medicare. Unlike traditional employment, Uber does not withhold these taxes from your earnings. Therefore, it’s crucial to proactively calculate and pay estimated taxes quarterly to avoid penalties. This tax applies to your net earnings – your gross income minus your business expenses – exceeding $400.