Spark Driver sends your 1099-NEC form by mail and email in January

Spark Driver — the delivery platform owned by Walmart — issues a 1099-NEC form (Miscellaneous Income) to drivers who earned $600 or more in a calendar year. The form arrives in early January of the following year, both by mail to your address on file and by email to the address you registered with the platform. You do not request it; Spark sends it automatically if you crossed the $600 threshold.

If you earned less than $600 in a year, Spark does not issue a 1099-NEC, but you may still owe taxes on that income. You are responsible for reporting all earnings to the IRS, regardless of whether you receive a form.

The 1099-NEC shows your gross earnings for the year — the total amount Spark paid you before any deductions, fees, or taxes. It does not reflect what you actually kept after expenses like gas, vehicle maintenance, or platform fees.

Key Takeaways

  • Spark Driver mails and emails your 1099-NEC in January if you earned $600 or more during the previous calendar year.
  • The form shows only gross earnings from Spark, not your net profit after business expenses.
  • If you do not receive your 1099-NEC by late January, contact Spark Driver support to verify your mailing and email address on file.
  • You can deduct legitimate business expenses — gas, vehicle maintenance, insurance — on Schedule C when you file your tax return.
  • Spark does not withhold taxes from your payments, so you may owe estimated taxes quarterly if you earn a significant amount.

Where to find your 1099-NEC from Spark

Your 1099-NEC arrives by two routes. First, Spark mails a paper copy to the address registered in your driver account. Second, Spark emails a copy to your registered email address. Both typically arrive in early January, though the mail copy may take longer depending on your location.

Check your email inbox and spam folder for a message from Spark with the subject line containing "1099" or "tax form." If you have moved since you last drove for Spark, the mailed copy may not reach you. Update your address in your Spark Driver account settings as soon as possible if you know it is outdated.

If you do not see the email by mid-January, log into your Spark Driver account and look for a tax documents section or driver resources area. Some platforms allow you to read tax forms directly from your account dashboard, though Spark's process varies by region.

What to do if you do not receive your 1099-NEC

Contact Spark Driver support through the app or website if you have not received your 1099-NEC by late January. Have your driver ID and the email address on file ready. Tell support that you earned over $600 in the previous year and did not receive the form by mail or email.

Spark support can confirm whether a form was issued and resend it to you. If the form was never issued, they can investigate whether your earnings were recorded correctly in their system. Keep records of your own earnings — screenshots of your weekly or monthly summaries — in case there is a discrepancy.

If Spark cannot resolve the issue and you believe you should have received a 1099-NEC, you can file your tax return without it and report your Spark income based on your own records. The IRS has copies of what Spark reported, so your return must match. If there is a mismatch, the IRS will contact you.

Understanding what your 1099-NEC includes and excludes

Your 1099-NEC shows the total amount Spark paid you in Box 1 (Miscellaneous Income). This is your gross earnings — every dollar Spark transferred to you, before any deductions. It does not subtract platform fees, gas, vehicle maintenance, insurance, or any other business expense.

The form also does not reflect tips you received through the app, though Spark should include those in the gross total. If you received cash tips, those are your responsibility to report to the IRS; Spark has no record of them.

When you file your tax return, you will report the 1099-NEC amount as income, then deduct your legitimate business expenses on Schedule C (Profit or Loss from Business). Common deductions for delivery drivers include mileage (using the IRS standard mileage rate), vehicle maintenance, insurance, phone service, and vehicle registration. Keep receipts and mileage logs to support these deductions.

Tax obligations beyond the 1099-NEC

Spark does not withhold federal income tax, Social Security tax, or Medicare tax from your payments. You are a self-employed contractor, which means you owe these taxes yourself. If you earned a significant amount from Spark, you may owe estimated taxes quarterly.

Self-employed people typically owe federal income tax, self-employment tax (Social Security and Medicare combined), and state income tax (if your state has one). The self-employment tax rate is approximately 15.3% of your net profit. You can reduce this by deducting half of your self-employment tax when you file your annual return.

If you earned $400 or more in net self-employment income during the year, you must file a tax return and pay self-employment tax, even if your total income is low. Consult a tax professional or use tax software designed for self-employed people to calculate what you owe.

Keeping records for your tax return

Save your 1099-NEC with your tax documents. You will need it when you file your return. Also keep records of all your business expenses — fuel receipts, maintenance invoices, insurance bills, and a mileage log showing the date, destination, and miles driven for each delivery shift.

Many delivery drivers use mileage-tracking apps or spreadsheets to record their miles. The IRS allows you to deduct either actual expenses (gas, maintenance, depreciation) or the standard mileage rate, whichever is larger. For 2024, the standard mileage rate for business use is 67 cents per mile; this rate changes annually.

If you drove for multiple platforms in the same year — Spark, DoorDash, Instacart, or others — you will receive separate 1099-NEC forms from each. Report all of them on your tax return. Your total self-employment income is the sum of all platform earnings minus all legitimate business expenses across all platforms.

Frequently Asked Questions

Do I have to report Spark income if I earned less than $600?

Yes. Spark only issues a 1099-NEC if you earned $600 or more, but you must report all income to the IRS regardless of the threshold. If you earned $300 from Spark, you still owe taxes on it. Use your own records to report the income on your tax return.

Can I deduct gas and vehicle expenses from my Spark income?

Yes. You can deduct either actual expenses (gas receipts, maintenance, insurance) or use the IRS standard mileage rate. Most drivers find the mileage deduction simpler and larger. Track your miles for each delivery shift and multiply by the current year's rate — 67 cents per mile for 2024.

What if the 1099-NEC amount does not match my records?

Contact Spark support when ready with your own earnings records — screenshots, weekly summaries, or account statements. Spark may have missed some payments or included payments from a different period. If you cannot resolve it with Spark, report the income based on your own records and keep documentation of your dispute in case the IRS questions the discrepancy.

Do I owe quarterly estimated taxes from Spark earnings?

If you expect to owe $1,000 or more in taxes for the year, the IRS prefers you pay quarterly estimated taxes. Calculate your expected annual profit, multiply by your tax rate, and divide by four. Pay each quarter by the IRS important date. A tax professional can help you determine whether quarterly payments make sense for your situation.

What if Spark never issued me a 1099-NEC but I earned over $600?

Report your Spark income on your tax return using your own records. The IRS has a copy of what Spark reported to them, so your return must match. If there is a mismatch, the IRS will send you a notice. Contact Spark support to request a corrected form, and keep documentation of your request.