Some airports and cities require fees to be collected on certain transactions, which can include airport or city fees. These fees are collected from riders on your behalf and appear on your earnings statements.
The total of these fees is included on your 1099-K and broken out on your Tax Summary.
Uber does not provide tax advice. To determine whether these fees are deductible, we recommend contacting an independent tax professional for any tax questions. TurboTax, and the IRS also offer additional tax info.