Uber drivers are contractors, so they’re not going to withhold, but they will issue you a 1099 for the full amount they pay you. It will be up to you to deduct

Uber drivers are contractors, so they’re not going to withhold, but they will issue you a 1099 for the full amount they pay you. It will be up to you to deduct work expenses, either actuals (repairs, depreciation, registration, etc), or per-mile, but not both. You’ll end up paying income tax on something like the $5 per hour net income.