I was laid off in July, and I have been driving Uber for extra cash while also looking for a new job and collecting severance. My last severance paycheck will be coming in a couple weeks, and then I will be eligible for unemployment (if, God forbid, I haven't landed full-time work by then). I fully intend to comply by all legal rules while filing for unemployment, so I understand that I have to report all part-time and self-employment income each week that I file. I also understand that this would likely reduce my unemployment benefit. But here's the question: If I am legally self-employed with Uber while filing for unemployment, do I report my GROSS income from Uber, or my NET income after deducting expenses? And would I deduct actual expenses, or the much larger standard mileage discount? (My state's unemployment web site does an extremely poor job of addressing this, and the phone number is voice-prompt hell.) I'm hoping for answers from somebody with real-world experience about this. I understand that each state might have different rules, but any information would be welcome.