You enter their Gross earnings on Schedule C...  Uber and Lift brake down SOME of their expenses.. such as fees, tolls etc.. put them on the lines that coincide with that.. BUT then it also tell you how many miles... You need to take that number of miles and multiply it by .575 to get that expense for your client.  Then any other expenses the client had for that business that are NOT reported or included on the Uber/Lift statement.