Checklist for acceptable proof of income and expenses for taxi, limousine, and self-employed drivers

What you need to reply quickly and completely to your letter using our Respond to Department Notice online service:

• a digital copy—scanned or uploaded from your phone—of the documentation below, and
• an Individual Online Services account. (Log in or create an account.)

Income-related documentation

If you earned money		send
	as a taxi driver,	your Verifone or CMT metered statement for the tax year noted on your letter.
	as an Uber Driver,	your Uber Tax Summary and all Forms 1099-K and 1099-MISC for the tax year noted on your letter.
	as a Lyft Driver,	your year-end statement and all Forms 1099-K and 1099-MISC for the tax year noted on your letter.
	from any other ride share,	your year-end summary and any Forms 1099-MISC for the tax year noted on your letter.
	as a limousine or for-hire driver,	all Forms 1099-MISC or all of your maintained trip sheets showing total income received each day.

Expense-related documentation

You must provide
	federal Schedule C, Profit or Loss from Business
	driver license
	any lease agreement that was in effect for the tax year noted on your letter
	driver pay report, including a statement showing what the leasing agent took out of your credit transactions
	documentation proving all expenses claimed, such as: paid invoices receipts bank statements Note: The documentation must cover at least six months of the year in question.
	if you are claiming depreciation, insurance, or repairs and maintenance of a vehicle: registration or insurance cards showing you own the vehicle, or copy of your lease agreement showing that you are responsible for the expenses
You may not deduct the following as business expenses:
X	clothing or laundry expenses, unless you have a mandated uniform
X	meals not connected to business travel outside your metropolitan area (35 miles)
X	commuting or travel expenses
X	tickets or summons
Please see IRS Publication 535, Business Expenses, for rules and regulations regarding deductible business expenses for additional information.