Then he won't get unemployment at all. If you want to consider it business expenses then you have your own business and therefore do not qualify for unemployment. I wouldn't tell unemployment anything about Uber. Uber technically doesn't pay you a commission. You pay Uber a fee for processing the payment the rider is giving you and they take their cut before passing on the rest to you. This is your business. They don't issue a 1099misc, they issue a 1099k that has the gross amount before Uber fees. It is up to you to make those deductions.