I would report your gross earnings as if it were reported on the 1099-MISC, box 7.
Then I would subtract what you actually received from Uber and enter that as an expense under the "commissions" category - in this case, the $6,000 that Uber kept.
In this way, you will not be taxed on the $6,000 that you never saw and this would more accurately reflect the actual operation of your business.
This is true even for cash-based businesses like the average Uber driver (and a large percentage of all sole proprietorships).
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