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Im confused as well.  I have been working in real estate for years and moved to CA last year to get my license and drove with Uber a lot last year.  I am an independent contractor with both, so why shouldn't the 1099 be based on net earnings, those I receive?   I would think the earnings would be the same but my 1099 from real estate always shows net earnings (The firm I park my license at takes its cut and deposits my cut in my account) So my 1099 reflects only net earnings.   Though Uber doesn't do it that way.  I guess I will take the gross earning fdeduct all the other fees and also try to do another tax return showing 1099 as net earnings to see if there is a difference.