Does Spark Driver Send You a 1099? Walmart's 1099-NEC and the $2,000 Line

Walmart sends Spark Driver delivery drivers a Form 1099-NEC once their pay for the year reaches the threshold, and for pay received in 2026 that threshold is $2,000. Walmart's own tax help page still says $600, because it was written for the 2025 forms. The form includes your tips, it comes from Walmart rather than OnePay or your bank, and nothing was withheld from any of the pay it reports.

A 1099-NEC, and it comes from Walmart

The Spark Driver app terms say drivers are independent contractors and not Walmart's employees for any purpose, so the pay goes on a Form 1099-NEC rather than a W-2. If the difference is new to you, see 1099 versus W-2. Some third-party guides say a payments partner sends the form, but Walmart's tax help page says Walmart submits the information to the IRS and the 1099 is from Walmart. Your bank account or OnePay account is only where the money lands.

Walmart's page lists one other form, a 1099-INT, which is the IRS form for interest. It does not say what interest that would cover for a driver, so if one appears in your tax documents, ask Walmart's Driver Support what it reports before you file. The page lists no Form 1099-K for drivers.

Walmart's page says $600. For 2026 pay, the line is $2,000

Walmart's tax help page says you will receive a 1099-NEC if you have earnings of $600 or more per year, and that Walmart reports to the IRS at the same line. The page is written for the 2025 tax documents, and for 2025 pay the figure was right. For 2026 pay it is not. The One Big Beautiful Bill Act raised the 1099-NEC threshold from $600 to $2,000 for payments made after December 31, 2025, so the form covering this year, which arrives in early 2027, uses $2,000. Our guide to the 1099 threshold covers which forms changed and which did not.

The threshold only decides whether Walmart has to send a form. The IRS lets a payer send one below the line, but none is required. A driver paid $1,500 in 2026 may get no form and still has to report that pay, because the IRS says gig income has to be reported whether or not a form shows it, and self-employment tax applies once net earnings reach $400.

Where to find it: the Spark Driver app, by January 31

Walmart said the 2025 forms would be in the app by January 31, 2026. To get yours, tap More on iPhone or Menu on Android, then Account, then Tax Documents, then Documents. Filter by year and tap the download icon next to the form. If you never consented to electronic delivery, Walmart mails the form to the address on your account instead. You can switch to electronic delivery under Tax Documents, then Delivery Preferences, and the Mail Document button sends a paper copy.

Older instructions may not match. Walmart's 2024 tax page, since taken down, said the 2024 forms were in your online Spark Driver account and not in the app. It also told drivers who could not get to their forms to contact Driver Support for a mailed copy. The current page does not repeat that, so if you cannot get in, ask Driver Support.

Two more details. The address deadline for a paper copy of the 2025 forms was January 1, 2026, and Walmart has not posted its page for the 2026 forms yet, so fix an old address before the new year. And the form is issued under your Social Security number. Walmart's page says you cannot use a company name or EIN for now, even if you drive through an LLC. Walmart also says the IRS does not accept special characters such as accents and hyphens, so a name printed without them needs no correction.

Tips are in the total

Walmart's tax page says the 1099 includes all earnings and tips for the year. Drivers keep 100 percent of confirmed customer tips, and the app shows tips apart from trip earnings and incentives on trip receipts and in the Earnings tab. Customers can also tip in cash. Cash you were handed is income too, so record it yourself.

The tip number matters more now. A new federal deduction for qualified tips runs from 2025 through 2028, up to $25,000 a year, and the IRS list of tipped occupations includes app-based delivery drivers. For a self-employed driver it cannot exceed the net profit of the business where the tips were earned, and it phases out above $150,000 of modified adjusted gross income ($300,000 joint). The IRS's 2026 Form 1099-NEC also adds a box for the tips inside the total. Walmart has not said how it will fill it, so keep your own tip total from the Earnings tab.

Nothing is withheld

The Spark Driver app terms say Walmart will not make any tax withholdings on your behalf, and that drivers owe their own federal and state income taxes. Every payment arrives whole, and the income tax and self-employment tax on your profit are yours to pay, usually through quarterly estimated taxes. A driver who waits until April to settle the whole year can owe an underpayment penalty on top.

Walmart does not track your miles

Walmart's tax page answers this in one line: it does not provide drivers with mileage summaries. Distance is one of the things that sets trip pay (in Walmart's words, more miles, more earnings), but that makes it part of your income, not a reimbursement. Drivers in Colorado see an engaged mileage figure in the app, which Walmart defines as mileage from accepting an offer to completing a delivery. That is a summary, not a log.

For most drivers the mileage deduction is the biggest of the year. The 2026 standard rate is 72.5 cents a mile for January through June and 76 cents from July 1, so every 1,000 business miles driven after June is a $760 deduction at that rate. The IRS wants the record made at or near the time, with the date, the miles, the destination, and the business purpose of each drive. See what a compliant mileage log needs and how the 2026 rate change works.

Checking the form before you file

Request an Earnings History report for the year from the Earnings tab and compare it with the 1099. If the totals differ, look at the turn of the year first. Walmart pays at least weekly and does not publish whether a trip in the last days of December that is paid in January counts on the old year's form or the new one. A customer who did not tip at delivery also has up to 14 days to add one, so a late December tip can arrive after the year ends. For the deductions a driver has besides mileage, see tax deductions for rideshare and delivery drivers.

This article is general information, not tax advice. Tax rules change and every situation is different. Confirm the details against current IRS guidance or talk to a qualified tax professional before you file.