Bookkeeping guide
Delivery tax bookkeeping: categories to review
DoorDash, Instacart, Amazon Flex. If you got a 1099 for this work, here are common categories and review questions; your facts and records determine what qualifies.
Worth knowing
These are common expenses people in this line of work may need to review. Anything marked in orange is an edge case worth raising with a preparer rather than assuming.
Mileage between orders
Trips between pickups and deliveries may be business mileage. Do not assume travel from home or to a first pickup zone qualifies; commuting depends on your facts. Keep a timely trip log. Platform summaries can support reconciliation but do not replace purpose and mileage records.
$0.70 / mile 2025 rate
Delivery gear
Insulated bags, carts, phone mounts, and work gloves are generally Schedule C supplies when they are ordinary and necessary for the business. Claim only the business-use share.
keep receipts tracked
Phone bill (work %)
Your delivery apps run on your phone — the work share of the bill may generally count as a Schedule C expense. Keep the personal share separate.
business % of the bill
Common categories PrivateBooks suggests
Pick Delivery during guided setup and your books start with these categories mapped to Schedule C lines for review — no chart of accounts to invent. The mapping does not establish eligibility, business-use share, or substantiation:
| Category | Schedule C line |
|---|---|
| Fuel & charging | Line 9 — Car and truck expenses |
| Car washes & cleaning | Line 9 — Car and truck expenses |
| Insulated bags & gear | Line 22 — Supplies |
| Tolls & parking | Line 24a — Travel |
| Platform fees | Line 10 — Commissions and fees |
| Phone bill (work %) | Line 27b — Other (phone & internet) |
| Mileage | Line 9 — Car and truck expenses |
Merchants it recognises automatically
On top of the 584 built-in sorting rules, this pack adds rules for Amazon Flex, Dd *Service Fee, Door Dash, Instacart, Spark Driver. A matching description gets a suggested bookkeeping category; anything uncertain goes to Review instead of being guessed at. Spot-check every suggestion: a merchant match is not proof of business use, eligibility, allocation, or substantiation.
Do you even have to file?
Net earnings from self-employment of $400 or more generally require Schedule SE, but other filing rules can apply below $400. Whether you received a 1099, also have W-2 wages, had withholding, or need estimated payments depends on the full return. Review the official Schedule SE instructions or ask a qualified preparer instead of treating this bookkeeping guide as a filing decision.
See an optional cash-reserve illustration →
Educational pointers, not tax advice. Tax rules change and your situation is specific — worth asking about at tax time. The free IRS-sponsored VITA program helps people under its income threshold at no cost.