Uber does not have to give you a 1099 MISC if you made under $600.
However if you made $400 doing Uber driving then you have to report it. See below:
Per IRS Publication 554:
You usually must pay self-employment tax if you had net earnings from self-employment of $400 or more. Generally, the amount subject to self-employment tax is 92.35% of your net earnings from self-employment. You calculate net earnings by subtracting ordinary and necessary trade or business expenses from the gross income you derived from your trade or business. would need to report
