The 1099-K form reports all on-trip transactions between riders and drivers. Depending on the state you drive in, you may receive a 1099-K if you earned more than $20,000 in gross unadjusted earnings and provided at least 200 trips.
Depending on the state you drive in, you may receive a 1099-NEC if you received at least $600 in non-rider earnings (i.e. referrals, on-trip promotions).
Note: Criteria for receiving a 1099-K or a 1099-NEC may vary depending on the state you drive in. This may affect whether or not you receive a 1099-K or a 1099-NEC on your Driver Dashboard. If you're not sure if you qualify for a 1099-K or a 1099-NEC from Uber, then you may want to work with a tax professional.