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1099 Tax Deductions: The Gig Worker Write-Off List for 2026

Last updated: August 22, 2026

1099 tax deductions — write-offs — are ordinary business expenses you subtract from self-employment income. Every dollar you legitimately write off lowers both your income tax and your self-employment tax.

ByKronos Team
PublishedAugust 22, 2026
Reading time6 min
Filed underTax
Fig. 01 · The Kronos Journal 1099 The write-off list for gig work: mileage, phone, platform fees, home office — what counts and the records the IRS expects…

1099 tax deductions — usually called write-offs — are ordinary business expenses you subtract from your self-employment income. Every dollar you legitimately write off lowers both your income tax and your self-employment tax, which is why recordkeeping is the highest-paying work you do off the clock.

The Write-Offs That Matter for Gig Work

DeductionWhat countsRecord to keep
MileageBusiness driving at the IRS rate — $0.70/mile for 2026Date, route, purpose, odometer
Phone & internetThe business share of your billsBill + usage estimate
Platform feesWhat Uber, DoorDash, or the app keepsPlatform statements
Supplies & gearHot bags, phone mounts, safety equipmentReceipts
Home officeConsistent work-only spaceSquare footage + costs
Health insuranceSelf-employed premiumsPolicy statements
Professional feesTax prep, software, legalInvoices

The Two Taxes Every Write-Off Lowers

As a 1099 worker you pay income tax plus self-employment tax — 15.3% for Social Security and Medicare — on net profit. Write-offs cut both, because they shrink the profit both taxes are computed on. That is why a $500 receipt is worth more than $500: it saves you at both layers. See our Gig Economy 1099 Tax Guide for the full filing picture, and the 2026 mileage rate breakdown for the biggest deduction.

What an App Can and Can’t Do Here

No money app is a tax advisor. Kronos is a neobank — an app-first money platform built for gig work — published by KronosPay LLC, a financial technology company that is not a bank or lender. What an app can do is the part the IRS actually audits: contemporaneous records. Kronos tracks gig income across platforms, logs mileage at your country’s standard rate, keeps receipts attached to expenses, and estimates the tax to set aside — planning estimates, not tax advice.

Frequently Asked Questions

What can I write off as a 1099 worker?

Any ordinary and necessary business expense: mileage, phone share, platform fees, supplies, a consistent home office, self-employed health insurance, and professional fees. Personal costs never qualify.

What’s the biggest deduction for gig drivers?

Usually mileage. At $0.70 per mile for 2026, a full-time driver’s business miles often exceed every other write-off combined — but you need date, route, and purpose logged at the time, not reconstructed in April.

Do 1099 workers pay quarterly taxes?

Generally yes — the IRS expects estimated payments four times a year once you owe roughly $1,000. Setting aside a percentage of every payout is the simplest way to avoid penalties.

Built for How You Work

Kronos tracks gig income, logs mileage, and estimates the tax to set aside — in one app. Download free.

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