1099 Self-Employment Tax Calculator (2026)

Enter your 1099 income and expenses to see self-employment tax, federal income tax, state tax and how much to set aside each quarter. Includes the 20% QBI deduction, W-2 wages and withholding, the child tax credit and the earned income credit.

Federal 2026 data checked against the official publications, last on 2026-09-05 Runs in your browser — nothing you type is sent anywhere, not even when you reload or share the link No sign-up Methodology and data status

1099 / self-employment incomeBusiness expensesYour W-2 wages (if you also have a job)Filing statusChildren under 17No children and aged 25–64 — either spouse, if filing jointly (earned income credit)Other dependentsHealth insurance premiums you paid (self-employed)Retirement plan contribution (SEP-IRA or solo 401(k))Most this profit allows: $13,383 in a SEP-IRA ($37,883 in a solo 401(k)).State

Total tax: $14,803
Effective rate: 20.6%
Set aside per quarter: $3,701
After-tax income: $57,197

Breakdown
Net profit (income − expenses)	$72,000
Self-employment tax	$10,173
Social Security (12.4%)	$8,245
Medicare (2.9%)	$1,928
Federal income tax	$4,630
Adjusted gross income	$66,913
Standard deduction	−$16,100
Qualified business income deduction (20%)	−$10,163
Taxable income · marginal rate 12.0%	$40,651
Texas income tax	None
Total federal + state	$14,803

Amounts to set aside, not bills: federal $3,701 for each Form 1040-ES installment (Apr 15, Jun 15, Sep 15, Jan 15). For the safe-harbor amount and payments you have already made, use the quarterly calculator with these inputs.

The link keeps your inputs.

Paying as you go? The quarterly estimated tax calculator turns this estimate into the safe-harbor amount, subtracts what you have already paid in, and spreads the rest over the remaining due dates. Weighing a contract against a job? The 1099 vs W-2 calculator finds the contract pay that matches a salary after tax and benefits. Three more tools: the SEP-IRA and solo 401(k) contribution calculators, and the estimated tax penalty calculator for installments already missed. Or read a case worked line by line: $50,000, $75,000 and $100,000 of 1099 income.

The rules behind the numbers, with sources: 2026 due dates and the safe harbor, what a missed payment costs, covering 1099 tax through W-2 withholding, the health insurance deduction and SEP-IRA vs solo 401(k), the home office and mileage deductions, and the annualized income method. All guides.

Calculators by state

State pages explain what each state does and does not tax on self-employment income. See all states with their rates.

What this calculator covers

Self-employment tax: 12.4% Social Security up to the $184,500 wage base and 2.9% Medicare, on 92.35% of net profit.
Federal income tax using the 2026 brackets and standard deduction, after the deductible half of SE tax and the 20% qualified business income deduction.
The child tax credit and credit for other dependents, including the refundable portion, and the earned income credit — for filers with children, and for filers without children once you confirm you are 25 to 64 (either spouse, on a joint return).
What is left to cover after federal and state tax withheld from W-2 wages, split into Form 1040-ES installments and your state's own installment schedule.
The self-employed health insurance deduction and a SEP-IRA or solo 401(k) contribution, with the caps the law puts on each and their effect on the QBI deduction.
State income tax for the states listed above, using each state's own deductions, exemptions and brackets.

Not covered: itemized deductions, S-corporation elections, city or county income taxes, and business losses — a Schedule C loss offsets other income on a real return and may be carried to another year, but here profit is treated as zero. Income from more than one business, and net operating losses, are outside the scope as well. The figure here can be off in either direction: a deduction or credit that is not modeled would lower it, and a city or county income tax would add to it.

Data status

Federal 2026 parameters: verified · last verified 2026-09-05 · 30 states published; each state page shows its own status.

IRS Rev. Proc. 2025-32 (2026 inflation adjustments, incorporating OBBBA changes)
SSA 2026 COLA fact sheet : Social Security wage base
26 U.S.C. §199A as amended by Public Law 119-21 : QBI phase-in range widened to $75,000 / $150,000
26 U.S.C. §24 as amended by Public Law 119-21 : CTC $2,200, indexed from 2026
IRS Form 1040-ES (2026) : estimated tax due dates
IRS Rev. Proc. 2025-32 §4.06 : earned income credit amounts and §32(i) investment income limit
IRC §6654(d)(1)(B)–(C), (e)(1) and (f) (required annual payment : lesser of 90% of the current year's tax or 100% of the prior year's, 110% when prior-year AGI exceeds $150,000 / $75,000 MFS; no penalty when the tax less withholding is under $1,000; 'tax' = income tax + SE tax less credits other than withholding), read at law.cornell.edu; Form 1040-ES instructions, 'Who Must Pay Estimated Tax' and the Estimated Tax Worksheet
IRS Notice 2025-67 (2026 dollar limitations : §415(c)(1)(A) $72,000; §402(g)(1) $24,500; §414(v)(2)(B)(i) catch-up $8,000; §414(v)(2)(E)(i) age 60–63 catch-up $11,250) and the IRS 'Retirement topics — 401(k) and profit-sharing plan contribution limits' and 'SEP contribution limits' pages
26 U.S.C. §162(l) (self-employed health insurance deduction : limited to earned income from the business; no deduction for months of eligibility for a subsidized employer plan) and Treas. Reg. §1.199A-3(b)(1)(vi) (the ½-SE-tax, health insurance and retirement deductions reduce qualified business income)
IRC §6654(d)(2) and Form 2210 (2025) Schedule AI : annualization amounts 4 / 2.4 / 1.5 / 1, applicable percentages 22.5% / 45% / 67.5% / 90%, the annualized installment capped at 25% of the required annual payment plus any unused room from earlier columns (lines 24–27), self-employment tax annualized with the prorated Social Security limit (Part II)
IRS 'Standard mileage rates' page : business rate 72.5 cents per mile for January–June 2026 (IR-2025-128) and 76 cents for July–December 2026 (IR-2026-29); Rev. Proc. 2013-13 §4.01: home office safe harbor of $5 per square foot up to 300 square feet
IRS 'Quarterly interest rates' page (read 2026-09-08) : §6621 underpayment rate by quarter for 2026: 7%, 6%, 7%, 7%; later quarters are not yet published and the engine carries the last published rate forward, flagged as assumed
IRS Publication 560, Retirement Plans for Small Business : 'Rate Table for Self-Employed' (25% plan rate = 0.200000 of net earnings) and the 'Deduction Worksheet for Self-Employed', steps 3–19: the elective deferral first, then the employer contribution capped at one-half of net earnings less the deferral (§415(c)(1)(B) with §401(c)(2)(A)(v) and the §415(c)(3)(D) deferral add-back), then the §414(v) catch-up capped at compensation less other deferrals; §401(a)(17) compensation limit $360,000 for 2026
IRS Form 1040-ES, 'Who Must Pay Estimated Tax : General Rule': estimated tax is required only when the filer expects to owe at least $1,000 after withholding and refundable credits AND expects those to fall short of the 90% / 100% safe harbour
Rev. Proc. 2025-32 §4.14(3) (additional standard deduction under §63(f) for the aged or the blind, 2026 : $1,650, or $2,050 if unmarried and not a surviving spouse) with IRC §63(c)(3) and (f)(1)–(3) (one amount per qualifying condition per person)
Public Law 119-21 §70103, adding IRC §151(d)(5) : $6,000 deduction for each qualified individual aged 65 or over for taxable years beginning before January 1, 2029 (2025–2028), reduced by 6 percent of modified adjusted gross income over $75,000 ($150,000 on a joint return), joint return required for married individuals and a valid SSN for each qualified individual; allowed whether or not the taxpayer itemizes, as a §151 deduction from AGI (§63(b)(2) subtracts it for non-itemizers and §63(d)(2) keeps it out of itemized deductions)

How figures are chosen and checked: editorial policy · corrections log.