You have to pay taxes on any earned income, even minimum wage (well, you're under the threshold, but theoretically ...) As far as maintenance and fuel use ... IRS standard mileage deduction is fifty-four cents per mile. So, if you drive one thousand miles, you have reduced your taxable income by five hundred forty dollars. So, tax considerations are in favor of the driver. But, from what I understand ... uber sucks ... not much can be made.