those losses/expenses are real everyday cash expense. To get a "deduction" (not a full compensation since the extra miles burn the value), instead of cash for cash makes for a loser. Gains are fully taxed and losses are fractioned.

My brother is doing Uber right now to earn a little extra and he can't figure out how his bottom line after figuring all costs is almost zero. Uber driving does not work on paper and pencil are added.