You are considered self-employed. It is just like a personal trainer. They don't split up the fees they charge each client, and neither should you. Just report what you made, regardless of who paid it. Since it is the same type of work, you can combine them. If you also pet-sit, that would be a second schedule C, but you would still report what all the dog owners paid you, not split it up, get it? Use one row. Splitting the entries could be useful in bookkeeping (like if you wanted a report showing who you made more driving for), but not needed for tax filing.
