IRS Business Code for Uber Drivers: 485300 Guide
Direct answer: irs business code for uber drivers is 485300, Taxi, limousine, and ridesharing service, on Schedule C, Line B. Use it when you carry passengers for Uber, including UberX trips. Do not use it for Uber Eats delivery alone. Delivery work uses 492000, because delivery moves goods, not people.
Key Takeaways
- irs business code for uber drivers = 485300, Taxi, limousine, and ridesharing service, on Schedule C Line B.
- Uber passenger trips are 485300. Uber Eats delivery is 492000, Couriers and messengers.
- If you do both, the code follows the activity that brings in most of your gross receipts.
- Line A should say what you do, such as “rideshare driver.” It should not name Uber as your business.
- Do not use 485990, Other transit and ground passenger transportation, for ordinary Uber passenger trips.
- Do not use a technology or app code. The IRS classifies the transport work, not the app.
irs business code for uber drivers: Why 485300 Fits
The IRS chart groups rideshare work under Transportation and Warehousing. The entry reads “485300 Taxi, limousine, and ridesharing service.” That wording matters. It was written to cover rideshare drivers in the same group as taxi and limousine drivers. An Uber driver who carries passengers does the same kind of work: moving people from one place to another for pay.
The code comes from the Principal Business or Professional Activity Codes chart at the back of the Instructions for Schedule C (Form 1040). The IRS tells you to select the category that best describes your primary business activity, then the activity that best identifies your principal source of sales or receipts. For an Uber passenger driver, the principal source is passenger fares and related pay for carrying people. That points to 485300.
To learn the full lookup method, including the chart-versus-NAICS trap, see IRS Business Code Lookup: Schedule C Activity Codes Guide.
485300 vs. 492000: Passengers vs. Goods
This split causes most Uber mistakes, because one driver can do both kinds of work on the same app family. The rule is simple: people go under one code, goods go under the other.
| Code | Chart description | Use it for |
|---|---|---|
| 485300 | Taxi, limousine, and ridesharing service | Uber passenger trips; moving people, not goods |
| 492000 | Couriers and messengers | Uber Eats, food, grocery, and package delivery; moving goods, not people |
| 485990 | Other transit and ground passenger transportation | Other passenger transport that is not taxi, limousine, or rideshare |
| 484110 | General freight trucking, local | Local trucking with a truck, not rideshare or app delivery |
An Uber driver who only carries passengers uses 485300. An Uber Eats driver who only delivers food uses 492000. A driver who does both in the same year must look at receipts, not at the number of trips or the number of days worked. Suppose passenger trips bring in 70% of gross receipts and delivery brings in 30%. The code is 485300. Suppose delivery brings in most receipts. The code is 492000.
For delivery-only work in detail, see IRS Business Code for Delivery Drivers: 492000 Guide. For DoorDash delivery, see IRS Business Code for DoorDash Drivers: 492000 Guide.
What to Put on Line A and Line B
Line A asks for your principal business or profession in words. Keep it short and honest. Good examples include “rideshare driver,” “passenger transportation services,” or “taxi and ridesharing service.” Do not put “Uber” on Line A as if Uber were your business. Uber is the platform you contracted with. Your business is the rideshare service you run.
Line B asks for the code from the instructions. Enter 485300 for passenger work. Check that Line A and Line B agree. If Line A says rideshare driver and Line B says 492000, the return contradicts itself. That mismatch is easy to avoid and worth a second look before you file.
If you also deliver, do not pick the code for the work you did most recently. Pick the code for the work that paid most over the year. Keep your annual pay summaries and your own records. They show which activity brought in most receipts if you need to explain your choice later.
One Schedule C or Two?
Rideshare and delivery work by the same person is usually reported on one Schedule C, with the code for the larger share of receipts. The apps are channels for one transportation business in most cases. Splitting passenger and delivery work into two Schedule Cs would overstate the number of businesses and complicate expenses such as vehicle costs.
Two Schedule Cs make sense only for truly separate businesses. An Uber driver who also runs a separate cleaning business, for example, has two different activities with different codes. Rideshare plus delivery is a closer call. If the two lines of work have separate books, separate vehicles, and separate records, talk to a tax professional about whether two Schedule Cs fit better.
Expenses follow the same business. Vehicle costs, phone costs for the rideshare app, and other driving costs go on the same Schedule C as the driving income. Keep mileage logs and platform pay summaries. They support the income and the expenses if the IRS asks.
What Uber Drivers Get Wrong Most
Using the delivery code for passenger trips. Code 492000 covers couriers and messengers. It does not cover carrying passengers. If you only drive passengers, 492000 is the wrong code.
Using the passenger code for delivery only. Code 485300 covers taxi, limousine, and ridesharing service. It does not cover moving food or packages. If you only deliver for Uber Eats, 485300 is the wrong code.
Naming Uber as the business. Line A is your business, not the platform. The platform pays you as an independent contractor. Your business is the rideshare service you run.
Using a broader passenger code. Code 485990 is for other transit and ground passenger transportation. Ordinary Uber passenger trips have their own entry, 485300, so use that one instead.
Skipping the form because no tax form arrived. Independent contractors report income on Schedule C even if a particular pay summary looks incomplete. Platform pay summaries, bank deposits, and your own records still count as income.
Gig income and retirement payouts use different forms. If you also receive a retirement payout, see IRS Form 1099-R Distribution Codes Explained: Complete Guide. For W-2 work, see W-2 Box 12 Codes Explained: Complete Guide. To check what the IRS has on file for you, see How to Read an IRS Account Transcript: Step-by-Step Guide.
Once your return is filed, you can follow Tax Refund Status to track any refund. Any refund the IRS issues posts to your transcript as IRS Code 846: Refund Issued.
The official chart is in the IRS Instructions for Schedule C (Form 1040).
Related Guides
- IRS Transcript Codes: Complete List and Meanings
- IRS Business Code Lookup: Schedule C Activity Codes Guide
- IRS Business Code for Delivery Drivers: 492000 Guide
- W-2 Box 12 Codes Explained: Complete Guide
FAQ
What is irs business code for uber drivers?
It is 485300, Taxi, limousine, and ridesharing service, on Schedule C, Line B. It covers Uber passenger trips.
Is the Uber driver code 485300 or 492000?
Passenger trips are 485300. Delivery work, including Uber Eats, is 492000. People go under 485300. Goods go under 492000.
What code do Uber Eats drivers use?
Uber Eats delivery uses 492000, Couriers and messengers, when the work is delivery only. It does not use the passenger code.
What if I do both Uber passenger trips and Uber Eats delivery?
Use the code for the activity that brings in most of your gross receipts. If passengers pay most, use 485300. If delivery pays most, use 492000.
Should I write Uber on Schedule C Line A?
No. Write a short description of your work, such as “rideshare driver.” Do not name the platform as your business. You are filing as your own business.
Should I file a separate Schedule C for Uber and Uber Eats?
Usually no. Passenger and delivery work by the same driver is usually one transportation business. File one Schedule C with the code for the larger share of receipts, unless you run a truly separate business.
Disclaimer: This post is general information only and is not tax advice. Every tax situation is different. For advice about your own Schedule C, consult a qualified tax professional or contact the IRS directly.