I started driving Uber in Dec 2022. I received payment from Uber in Jan 2023. My 1099 for 2022 shows $0.00. Do I report my Uber mileage of Dec in 2022 or 2023 tax ret?

If I report my miles in 2022, then it will be net loss because I do not have income in 2022.  Then  I cannot report these miles in 2023 tax return, so I will have to pay higher taxes in 2023.