Except for certain enumerated professions, anyone engaged in a trade or business other than as an employee is eligible for this deduction. Uber drivers are not employees, and they are not in any of the listed professions, so they’re eligible for the deduction. If their income is above a threshold amount, they may see the deduction reduced or eliminated due to limitations based on factors such as W-2 wages paid by the business, but I’m thinking there aren’t many Uber drivers with income at those levels.
This reply was modified 2 years, 9 months ago by Kaye Thomas. Reason: Edited to clarify: limitations apply above threshold income
Thanks, Kaye. I’ve never seen an answer so short and sweet. Most of the articles I’ve read start out sounding like yours but then go on to confuse the issue by hemming and hawing about the various conditions so in the end I had to come here for clarification.