I have 2 1099-NEC. Both require use of my car & cellphone. Do I split expenses between them?

[amnance1]

Food delivery first 6 months of 2024, then pharmacy delivery last 5 months of 2024.

[Vanessa A]

Yes.  When you enter each 1099-NEC you will create a separate Schedule C.  On this Schedule C you will be asked about the mileage and expenses for that 1099-NEC job.  So, if you enter the one for food delivery first, then you will enter your mileage or expenses for only the food delivery job.  Then when you enter the one for your pharmacy delivery, you will enter only the expenses for the pharmacy delivery. 

Since you are self-employed, you will be subject to SE-Taxes.  If you were not making them in 2024 and will continue to be self-employed in 2025, then you should make quarterly payments for you SE Taxes.