Driver Roles
US non-employee worker who receives Form 1099-NEC and files Schedule C.
A 1099 contractor is the US worker who is not an employee: paid without withholding, receives an annual Form 1099-NEC from the payer (above US$600), and reports the income on Schedule C. Pays full FICA via SECA (15.3%). All business mileage is deductible on Schedule C, typically at the IRS standard rate, with no need for an accountable plan.