Tax Year Prior to 2020: I am a rideshare driver. Am I subject to the DOT hours of service limits? As a contractor for Lyft/Uber, am I also actively participating in the operation of business?

[MichaelDC]

Yes. You actively participate in the operation of your business. DOT regulations are for certain industries and occupations that generally require you to be away from home overnight, e.g. over-the-road truck drivers, airline pilots, etc.

If you have additional questions or details regarding this, please feel free to post in the comments for further clarification.

[gibbs646]

If I only drove for 100 hours in my 3 months of driving, did I actively participate?

[mijotu]

This response appears ambiguous, since it begins with Yes and doesn't differentiate between the two questions. To clarify, wouldn't the following be true:

Yes: Actively participates

No: Not subject to DOT service limits

[VictorW9]

It depends which city you are driving. Uber has its own company wide policy of partners not driving for more than 12 hours a day. However, some cities have more stringent work conditions for which Uber will have to comply. So, it depends on where you are registered to drive.