The Uber Tax Summary provides a closer look at the “gross income” total that is reported on your 1099-K. This not an information return, like your 1099-MISC or 1099-K.
You won’t submit your summary to the IRS with your tax return. You should, however, keep it for your records.
When filing your taxes: The 1099-K reports your total income, including the commissions and fees that Uber took out of your pay. Your Uber Tax Summary shows how that gross total was calculated, and how much of it is from commissions and fees. The commissions and fees total that you see on your summary can be deducted as a business expense. Below is a guide for how to find these deductible fees: