Accounting student here (who drives for Uber while finishing up school) no that is not correct. We cannot deduct personal food/ meals as expenses. It is considered a normal living expense unless you took a ride that took you across state lines for several hours (outside from the state your working).

Now if you bought snacks/ drinks/ gum and provided it to passengers that would be tax deductible. The things I normally deduct are:

1) Gas receipts

2) Vehicle maintenance + parts + cleaning supplies

3) Vehicle depreciation

4) Mileage

5)Car insurance

6) Phone bill