Is this 1099 tax calculator free?

Yes, this calculator is completely free. No sign-up required. Results are calculated instantly in your browser using 2026 federal tax parameters.

1099 Tax Calculator

Estimate the incremental federal tax burden from your 1099 self-employment income. Includes SE tax, QBI deduction, and quarterly estimated payments. Free, instant, no sign-up.

Your 1099 Income

Schedule C Net Profit (gross 1099 income minus business expenses)

Filing Status

Is your business an SSTB?

No Yes

SSTB = Specified Service Trade or Business (health, law, consulting, etc.)

Do you materially participate in this business?

Yes No

W-2 Income (Optional)

Your W-2 Box 1 (Taxable Wages)

Your W-2 Box 3 (Social Security Wages)

Your W-2 Box 5 (Medicare Wages)

Spouse W-2 Box 1 (Taxable Wages) MFJ only

Spouse W-2 Box 5 (Medicare Wages) MFJ only

QBI Details (Optional)

Other Ordinary Income on Return

Business Qualified W-2 Wages (if any employees)

UBIA of Qualified Property

SE Deductions (Optional)

Allowed SE Health Insurance Deduction

Allowed SE Retirement Contribution

Quarterly Estimated Tax (Optional)

Total Federal Withholding (W-2 + other)

Nonrefundable Credits

Refundable Credits

Prior Year Federal Tax (1040 line 24) leave blank if none

Prior Year AGI leave blank if none

Did you file the full 12 months last year?

No Yes

Your Results

Incremental Tax from 1099 Income

$0.00

0% effective rate on 1099 income

Breakdown	Amount

Disclaimer: This calculator provides estimates for federal taxes only (2026 parameters). It calculates the incremental tax burden from your 1099 income. State income tax is not included. The following are not factored in: itemized deductions, capital gains, dependents, tax credits (except for quarterly safe harbor), AMT, multi-business QBI aggregation, QBI loss carryforward, MFS community property allocation, and SE Tax special cases (notary, statutory employee, minister). The quarterly payment is a theoretical equal installment, not the amount still due today. Consult a tax professional for exact figures.

1099 Tax Tools

Individual calculators for specific aspects of your self-employment taxes:

SE Tax Calculator

Calculate your self-employment tax (15.3%) and additional Medicare tax.

QBI Deduction Calculator

Estimate your Qualified Business Income deduction (up to 20%).

Quarterly Tax Calculator

Estimate your quarterly estimated tax payments (Form 1040-ES).

Home Office Deduction

Calculate your home office deduction using the simplified method.

Mileage Deduction

Calculate your vehicle mileage deduction with 2026 split-year rates.

How 1099 Income Is Taxed

When you earn income as an independent contractor or freelancer (reported on Form 1099-NEC or 1099-K), you're responsible for both the employer and employee portions of payroll taxes. Here's what makes up your 1099 tax burden:

Self-Employment Tax

15.3% of your net business income (after the 92.35% factor): 12.4% Social Security up to $184,500, plus 2.9% Medicare with no cap. An additional 0.9% Medicare applies to high earners.

Federal Income Tax

Your 1099 profit is taxed at ordinary income rates (10% to 37% in 2026). The standard deduction ($16,100 single / $32,200 MFJ) and half of your SE tax are deductible.

QBI Deduction

Up to 20% of your qualified business income may be deductible. SSTB businesses face phase-outs above income thresholds ($201,750 single / $403,500 MFJ in 2026).

Quarterly Payments

You must make quarterly estimated tax payments if you expect to owe $1,000+ at year-end. Due dates: Apr 15, Jun 15, Sep 15, and Jan 15 of the following year.

What This Calculator Does Not Include

State income tax: MVP covers federal taxes only
Itemized deductions: Only the standard deduction is applied
Capital gains and investment income: Not modeled
Multi-business aggregation: Supports a single Schedule C
Tax credits: Credits only affect quarterly safe harbor, not the incremental tax result

Frequently Asked Questions

How is 1099 income taxed?

1099 income is taxed at your ordinary federal income tax rate, plus self-employment tax (15.3% on net business income above $400). You may also qualify for the QBI deduction (up to 20% of qualified business income). Unlike W-2 employees, you pay both the employer and employee portions of Social Security and Medicare taxes.

What is the self-employment tax rate?

The self-employment tax rate is 15.3%, consisting of 12.4% Social Security (up to $184,500 in 2026) and 2.9% Medicare (no cap). High earners also pay an additional 0.9% Medicare tax on income above $200,000 (single) or $250,000 (MFJ). You can deduct half of your SE tax from your adjusted gross income.

Do I need to pay quarterly estimated taxes?

If you expect to owe at least $1,000 in federal tax after withholding, you generally must make quarterly estimated tax payments using Form 1040-ES. Payments are due April 15, June 15, September 15, and January 15. You can avoid penalties by paying either 90% of your current-year tax or 100% of your prior-year tax (110% if AGI > $150,000).

What is the QBI deduction?

The Qualified Business Income (QBI) deduction allows eligible self-employed individuals to deduct up to 20% of their qualified business income. For 2026, the deduction begins to phase out at $201,750 (single) or $403,500 (MFJ). Specified Service Trades or Businesses (SSTBs) lose the deduction entirely above the phase-in limit. A minimum $400 deduction applies for qualifying low-income businesses.

How accurate is this calculator?

This calculator uses 2026 federal tax parameters and provides close estimates. However, it does not account for state taxes, itemized deductions, capital gains, tax credits (except for quarterly safe harbor), or complex situations like multi-business aggregation. Always consult a tax professional for your specific situation.