Not a tax expert, however here’s what I found and I believe it is correct. Standard mileage deduction includes the depreciation on the vehicle. Only one tax payer can claim the depreciation. With Uber car rental via Hertz (or some other firm), that company is the actual owner of the vehicle and they will be taking the depreciation. Also, auto insurance is also included in the standard mileage deduction, and again, Hertz (or other firms) would also be deducting that. To the best of my knowledge, with a rental vehicle, Uber drivers will need to itemize their expenses.
