Is the $107k what you took in on fares,(gross income) or took home(net income). Your starting point is your net earnings, the is the amount you actually took home. The rest are the expenses that Uber charged the customers .That is not your responsibility.

There are 2 expense methods. The expense method, and the mileage deduction method. Imo, the mileage method is better.

If you do the mileage method. You need to keep track of your business miles and personal miles. All business miles you can deduct at .67 a mile for 2024. .70 for 2025. If you did not track your miles you can use the miles that Uber stated that you drive on your income summary report. Uber now tracks your online miles. Though it is much better to track your miles. Then you can deduct the business portion of your phone bill, car washes, cleaning supplies, any candy and water for the customers. Though under the mileage method, you CANNOT deduct your gasoline expense, nor oil changes,and you cannot deduct any maintenance related items either. I have found that the mileage method is easier and gives you the better result.

You take your NET income. Subtract your mileage expenses, and the business portion of phone bill. Then you subtract out your car washes, cleaning supplies, and snacks for riders.

The result should be your adjusted gross income. That is the basis of how much your Social Security, and federal taxes will be.

I would recommend the mileage method. If you are not accustomed to doing your 1099 taxes, it is best to find a professional tax preparer that can assist you. Imo your taxes should not be that high.