You aren't sure, but I'm positive that it has to be included in his return.

All income, from whatever source derived, is taxable - unless the Code provides an exemption.

And it doesn't matter if you get a 1099 for it or not.

Another one of those who ask a question that makes you question their abilities.....

You enter their Gross earnings on Schedule C...  Uber and Lift brake down SOME of their expenses.. such as fees, tolls etc.. put them on the lines that coincide with that.. BUT then it also tell you how many miles... You need to take that number of miles and multiply it by .575 to get that expense for your client.  Then any other expenses the client had for that business that are NOT reported or included on the Uber/Lift statement.

@ Geotmongar 

I think you might want to keep for reference and use Uber's resource:

https://www.hrblock.com/pdf/Partner-Facing-Guide-FAQ-Combined.pdf

👍 God bless you Jeff... CPE is out there...