Finance calculators

1099 Tax Calculator

Updated Nov 12, 2026 By Infinity Calculator Formulas Sources
Rate
Tax Profile
Sets IRS brackets, standard deduction, Social Security wage base and mileage rate.
Married Filing Jointly reveals spouse income fields below.
Used for the state income tax and state withholding estimate.
Children Under 17
Children who are under 17 at the end of the year and lived with you for more than half of it. Each can bring the Child Tax Credit and counts for the Earned Income Tax Credit.
Children you claim who are 17 or 18 at the end of the year, students under 24, or permanently and totally disabled at any age, and who lived with you for more than half the year. Each can bring the $500 Credit for Other Dependents and counts for the Earned Income Tax Credit.
Anyone else you claim as a dependent, such as a parent you support. Each can bring the $500 Credit for Other Dependents. Not counted for the Earned Income Tax Credit.
Type of Self-Employment Income
Changes which Schedule SE rules are applied to your self-employment tax.
Income & Business Expenses
Enter your total gross self-employment income before deducting any expenses.
Wages from a traditional employer. Counts first toward the Social Security wage cap.
IRS standard rate is applied automatically: —
Software, home office, equipment, insurance, professional fees — excluding mileage.
Additional Deductions & Payments
Feeds the American Opportunity / Lifetime Learning credit estimate.
Itemized total is used automatically only if it beats your standard deduction.
Capped at the IRS annual limit for the selected year.
Total 1040-ES quarterly payments you have already sent for this year.
Box 2 of your W-2 (filing jointly: your Box 2 plus your spouse's). Leave blank to auto-estimate from W-2 wages.
Qualified Business Income
Most self-employed filers qualify. This deduction reduces taxable income by up to 20% of net business income.
Net Profit Summary (live)
Gross 1099 / SE Income$0.00
− Mileage Deduction $0.00
− Other Business Expenses$0.00
= Net Self-Employment Profit$0.00
Estimated Federal Tax Bill
$0.00
Estimated State Tax Bill
$0.00
Start Your Return for Free
Full Tax Breakdown
Income
Business Deductions
Self-Employment Tax
SE tax covers the Social Security and Medicare contributions normally split with an employer — you pay both halves.
AGI & Deductions
Tax Liability
Credits
Payments & Final Result
Estimated Quarterly Tax Payments
Annual federal liability after credits$0.00
− Expected W-2 federal withholding$0.00
÷ 4 = Payment per quarter$0.00
The IRS generally requires self-employed individuals to pay estimated taxes four times per year. Use IRS Form 1040-ES to submit them.
QuarterCoverage PeriodIRS Due DateEstimated Payment
Step-by-Step Solution
Where Your Income Goes

The Start Your Return for Free button opens E-file.com, online software for filing your federal and state tax returns. Federal filing is free if your return qualifies for its Basic software; state returns and larger returns cost extra. We may earn a commission if you file through this link.

Introduction

If you work for yourself, no one takes taxes out of your pay. You have to do it yourself. This 1099 tax calculator shows you what you will owe so there are no surprises.

Just type in your 1099 income, your W-2 wages, your business miles, and your other business costs. The tool figures out your net profit, your self-employment tax, your federal income tax, and your state income tax. It also adds in credits like the Child Tax Credit and the Earned Income Tax Credit.

You will see if you get a refund or owe money. You will also see how much to send the IRS each quarter, plus the due dates. A full breakdown and step-by-step math show you how every number was found.

Pick your tax year, filing status, and state. You can also add tuition, mortgage interest, IRA contributions, and the 20% QBI deduction. This is an estimate to help you plan and save, not a tax return.

How to use our 1099 Tax Calculator

Enter your self-employment income, your job income, your business costs, and a few details about your tax profile. The calculator shows your federal tax, self-employment tax, state tax, credits, quarterly payments, and a full step-by-step breakdown.

Tax Year: Pick the year you are filing for. This sets the IRS tax brackets, standard deduction, Social Security wage cap, and mileage rate.

Tax Filing Status: Choose Single, Married Filing Jointly, Married Filing Separately, or Head of Household. Picking Married Filing Jointly opens two extra spouse income boxes.

State of Residence: Pick the state you live in. States with no income tax will show $0 state tax.

Children Under 17: This is for the children you claim who are under 17 at the end of the year and lived with you for more than half of it.15 Click 0 through 4+. If you click 4+, a box opens for the exact number. For 2025, each child can bring a Child Tax Credit of up to $2,200, and up to $1,700 per child can come back as a refund if you have earned income of at least $2,500.15 These children also count for the Earned Income Tax Credit.

Children 17 and Older: Enter how many children you claim who are 17 or older at the end of the year. To count, a child must be under 19 at the end of the year, or under 24 and a student (in both cases younger than you or your spouse if you file jointly), or any age if permanently and totally disabled, and must have lived with you for more than half of the year.16 These children count for the Earned Income Tax Credit too.

Other Dependents: Enter anyone else you claim as a dependent, such as a parent you support. Each child 17 or older and each other dependent can bring a credit of up to $500, and that credit does not come back as a refund.15 This credit and the Child Tax Credit begin to shrink when your adjusted gross income is over $200,000 ($400,000 if married filing jointly).15 Other dependents do not count for the Earned Income Tax Credit.

Type of Self-Employment Income: Choose 1099/General, Farm Income, or Church Employee. Farm Income is figured like 1099/General and adds a note when the Schedule SE optional farm method may apply. Church Employee uses the Schedule SE rule for church employee income.

1099 / Self-Employment Income (Gross): Enter all money you were paid as a contractor or business owner before any costs.

W-2 Employment Income: Enter wages from a regular job. These wages count first toward the Social Security wage cap.

Business Miles Driven: Enter how far you drove for work and pick miles or kilometers. The calculator applies the IRS standard mileage rate for you.

Other Business Expenses: Enter your other work costs, like software, supplies, home office, insurance, and fees. Do not include mileage here.

Spouse W-2 Income: If you file jointly, enter your spouse's wages from their job.

Spouse 1099 / Self-Employment Income: If you file jointly, enter your spouse's net business profit after their own costs.

Student Tuition Paid: Enter school tuition you paid. This is used for the education credit estimate.

Mortgage Interest Paid: Enter home loan interest. It is only used if itemizing beats your standard deduction.

Traditional IRA Contributions: Enter what you put into a traditional IRA. The calculator caps it at the IRS yearly limit, including the extra amount for anyone who is 50 or older by the end of the year. Tick the boxes under the field for you and, on a joint return, your spouse.

Estimated Tax Payments Already Made: Enter the total 1040-ES payments you already sent the IRS this year.

W-2 Federal Taxes Withheld: Enter Box 2 from your W-2 (if you file jointly, add your spouse's Box 2). Leave it blank and the tool will estimate it for you.

Qualified Business Income (QBI) Deduction: Leave this switch on to cut up to 20% off your business income. Turn it off if you do not qualify.

Calculate and Reset: Results update as you type, but you can click Calculate to refresh them. Click Reset to return to the sample numbers.

What Is 1099 Tax?

A 1099 form shows money you earned as an independent worker. Freelancers, gig drivers, contractors, and small business owners get them instead of a W-2. No boss takes tax out of that pay. You must pay it yourself.

Self-Employment Tax

When you work for a company, you and your boss split the Social Security and Medicare tax. When you work for yourself, you pay both halves. That is called self-employment tax, and the rate is 15.3%.1

  • Social Security: 12.4%,1 but only up to a yearly wage cap ($176,100 in 2025 and $184,500 in 2026).2
  • Medicare: 2.9% with no cap.1
  • Extra Medicare: 0.9% more on wages and self-employment income combined above $200,000 (single or head of household), $250,000 (married filing jointly), or $125,000 (married filing separately).3

You only pay this tax on 92.35% of your net profit, not the whole thing.4 And you can deduct half of the tax you paid on your tax return.4 On top of this, you still owe regular federal income tax and, in most states, state income tax. Employers handle this split through payroll taxes, which is why the numbers look different on a W-2.

Net Profit Is What Matters

Tax is not based on your gross 1099 pay. It is based on your net profit, which is what is left after business costs.

Gross income − business expenses = net profit

Common write-offs include car and truck costs, business use of your home, supplies, advertising, insurance, utilities, business travel, and legal and professional fees.13 The IRS lets you claim a set rate for every business mile you drive: 70 cents per mile in 2025.6 For 2026 the rate is 72.5 cents per mile from January 1 to June 30 and 76 cents from July 1.7 Keep records and receipts for everything you claim. Selling online? Those platform fees are deductible too.14

The QBI Deduction

Most self-employed people can cut up to 20% of their business income off their taxable income.8 This is the Qualified Business Income (QBI) deduction. It does not lower your self-employment tax, but it does lower your income tax. High earners may get less of it.

Quarterly Estimated Taxes

The IRS wants its money during the year, not just in April. If you expect to owe $1,000 or more, you should send payments four times a year using Form 1040-ES.9 Missing them can mean a penalty.

  • Q1 (Jan 1 – Mar 31): due April 1510
  • Q2 (Apr 1 – May 31): due June 1510
  • Q3 (Jun 1 – Aug 31): due September 1510
  • Q4 (Sep 1 – Dec 31): due January 15 of the next year10

If a due date falls on a Saturday, Sunday, or legal holiday, the payment is on time if you make it on the next day that is not a Saturday, Sunday, or holiday.9 Setting part of every payment aside as it comes in keeps the bill from being a surprise.

Credits Can Lower Your Bill

Credits cut your tax dollar for dollar. Some, like the Child Tax Credit, the Earned Income Tax Credit, and education credits, can wipe out a big part of what you owe. A few can even pay you back money. Your AGI and MAGI decide how much you keep.

Keep In Mind

This tool gives an estimate to help you plan and save. Real returns can include state rules, local tax, retirement plans like a SEP-IRA or Solo 401(k), and other items that change the math. For a final number, talk to a tax pro.

Formulas used

Net Self-Employment Profit
\text{Net SE} = \max\left(0,\ \text{Gross}_{1099} - (\text{Miles} \times \text{Rate}) - \text{Other Expenses}\right)
Self-Employment Taxable Earnings (92.35% rule) 4
\text{SE Earnings} = \begin{cases} \text{Net SE} \times 0.9235, & \text{if } \ge 400 \\ 0, & \text{otherwise} \end{cases}
Self-Employment Tax
\text{SE Tax} = \min\!\left(\text{SE Earn},\ \max(0,\ \text{SS}_{base} - W_2)\right)\times 0.124 + \text{SE Earn}\times 0.029 + \max\!\left(0,\ W_2 + \text{SE Earn} - T\right)\times 0.009
Adjusted Gross Income
\text{AGI} = \max\left(0,\ (\text{Net SE} + \text{Spouse SE} + W_2^{total}) - \tfrac{1}{2}\,\text{SE Tax}_{reg} - \text{IRA}\right)
Taxable Income with QBI Deduction
\text{Taxable} = \max\Big(0,\ \text{AGI} - \max(D_{std}, D_{item}) - \min\big(0.20\,\text{QBI}_{base},\ 0.20\,(\text{AGI}-D)\big)\Big)
Federal Income Tax from Brackets
\text{Fed Tax} = \sum_{i} \left[\min(\text{Taxable},\ C_i) - C_{i-1}\right]^{+} \times r_i
Net Federal Tax Owed or Refund
\text{Net Federal} = \text{Fed Tax} + \text{SE Tax} - \text{Credits} - \text{Withheld} - \text{Est. Payments}
Quarterly Estimated Payment
\text{Per Quarter} = \frac{\max\left(0,\ \text{Fed Tax} + \text{SE Tax} - \text{Credits} - \text{Withheld}\right)}{4}

Frequently asked questions

Do I owe self-employment tax on a small amount of 1099 income?

Self-employment tax starts once your net earnings from self-employment reach $400.5 Net earnings are 92.35% of your net profit.4 That works out to a net profit of about $433. Below that, the calculator shows $0 SE tax. You may still owe federal income tax on the money, and you may still need to file a return.13

What if a client never sent me a 1099 form?

You still report the money. The $600 reporting rule, which rises to $2,000 for payments made after 2025, only says when a client must send you a form.13 It does not decide if the income is taxable. You must report all income from your business, including income no one reported to you on a Form 1099.13 Add every dollar you were paid to the gross income box.

Can I claim mileage and my gas, repairs, and insurance too?

No, pick one method. The IRS standard mileage rate already covers gas, oil, repairs, insurance, and wear on the car. If you want to use real car costs instead, set business miles to 0 and put those costs in Other Business Expenses. For a car you own, the standard mileage rate must be chosen in the first year the car is used for business, and after that you can pick either method. For a leased car, if you use the standard mileage rate you must keep it for the whole lease, including renewals.6

Where do I put self-employed health insurance premiums?

There is no separate box for them. In real life, health premiums lower your income tax but not your self-employment tax.12 If you add them to Other Business Expenses, your estimate will come out a bit low. Keep that gap in mind.

My W-2 job already paid Social Security tax. Does that lower my SE tax?

Yes. Your wages fill the yearly Social Security cap first. Once wages hit the cap, the 12.4% Social Security part of your SE tax goes away. The 2.9% Medicare part has no cap and still applies.1

Does my quarterly payment include self-employment tax?

Yes. The quarterly figure adds your federal income tax and your self-employment tax together, then subtracts credits and expected W-2 withholding. State tax is shown separately and is not part of that number.

Do quarterly estimated tax payments have to be equal amounts?

No. Splitting your yearly federal tax into four equal parts is the simplest and safest plan. If your income comes in waves, the annualized income installment method in Publication 505 lets you pay more in your strong quarters. If you use it, you must file Form 2210 with your tax return.10

What happens if I skip quarterly payments?

The IRS can charge a penalty if you pay too little by a due date, even if you are due a refund when you file.9 The penalty is figured separately for each payment period.10 You usually stay safe if you pay at least 90% of this year's tax or 100% of last year's tax.10 If last year's AGI was more than $150,000 ($75,000 if married filing separately), use 110% of last year's tax instead of 100%.10

Can I skip estimated payments if my W-2 job withholds more?

Often yes. Ask your employer for a new W-4 and add extra withholding on line 4(c). If your total withholding covers the safe harbor, you can cover your 1099 tax through your paycheck instead of mailing quarterly checks.

Should I itemize or take the standard deduction?

The calculator picks the bigger one for you. Mortgage interest is only used if your itemized total beats the standard deduction for your filing status.

How can I lower my self-employment tax?

Besides W-2 wages that fill up the yearly Social Security cap, the main way to lower it is a smaller net profit. Real business write-offs like miles, gear, supplies, and home office cut both SE tax and income tax. The standard deduction, itemized deductions, and the QBI deduction do not touch SE tax at all.

Why is church employee income figured differently?

Church employees with wages of $108.28 or more pay SE tax.5 Schedule SE figures it on 92.35% of those wages.4 Business miles and other expenses are not taken off church wages. Choose Church Employee so the tool uses the Schedule SE rule for church employee income.

When should I pick Farm Income?

Pick it if your profit comes from farming and is reported on Schedule F. For 2026, if your gross farm income is $11,340 or less or your net farm profit is under $8,186, Schedule SE has an optional farm method that can change your SE tax.5 For 2025 the limits are $10,860 and $7,840.4 The tool adds a note when that applies.

Why did my tax go up when I added my spouse's income?

Joint filers share one set of brackets and one standard deduction. Extra income can push part of your money into a higher bracket. Your spouse's business profit also brings its own self-employment tax.5

What if my business lost money this year?

Enter your real numbers. Net profit stops at $0 in this tool, so it shows no self-employment tax. On a real return, a business loss can usually lower your other income, but in some situations the loss is limited.13 Ask a tax pro how to claim it.

Do I pay tax when I move money from my business account to my personal one?

No. Moving your own money is not income. You pay tax on the profit you earned, whether you spend it, save it, or leave it sitting in the business account.

Is a 1099-K the same as a 1099-NEC?

Both show income, but they come from different places. A 1099-NEC comes from a client who paid you for work. A 1099-K comes from a payment app or marketplace and shows total sales before fees and refunds.14 Count each dollar once so you do not double report.

Which tax forms go with this income?

Most people file Schedule C for business profit, Schedule SE for self-employment tax, and Form 1040 for the return. Use Form 1040-ES to send your quarterly payments during the year.

Sources

  1. Self-employment tax (Social Security and Medicare taxes). Internal Revenue Service. Accessed September 11, 2026.
  2. Contribution and Benefit Base. Social Security Administration. Contribution and benefit bases, 1937-2026. Accessed September 11, 2026.
  3. Questions and answers for the Additional Medicare Tax. Internal Revenue Service. Threshold amount by filing status. Accessed September 11, 2026.
  4. Schedule SE (Form 1040), Self-Employment Tax. Internal Revenue Service. 2025;Part I, lines 4a and 13. Accessed September 11, 2026.
  5. Instructions for Schedule SE (Form 1040) (2026). Internal Revenue Service. 2025;Who Must File Schedule SE; Farm optional method. Accessed September 11, 2026.
  6. IRS increases the standard mileage rate for business use in 2025; key rate increases 3 cents to 70 cents per mile. Internal Revenue Service. 2024;IR-2024-312. Accessed September 11, 2026.
  7. Standard mileage rates. Internal Revenue Service. 2026 mileage rates. Accessed September 11, 2026.
  8. Qualified Business Income Deduction. Internal Revenue Service. Accessed September 11, 2026.
  9. Estimated taxes. Internal Revenue Service. Who must pay estimated tax. Accessed September 11, 2026.
  10. Publication 505, Tax Withholding and Estimated Tax. Internal Revenue Service. Chapter 2, When to pay estimated tax; Higher Income Taxpayers. Accessed September 11, 2026.
  11. Instructions for Forms 1099-MISC and 1099-NEC. Internal Revenue Service. What's New. Accessed September 11, 2026.
  12. Instructions for Form 7206 (2025). Internal Revenue Service. 2025;Effect on self-employment tax. Accessed November 11, 2026.
  13. Publication 334 (2025), Tax Guide for Small Business. Internal Revenue Service. 2025;Kinds of Income; Business Expenses; Figuring Net Profit or Loss; Who Must Pay SE Tax. Accessed November 11, 2026.
  14. What to do with Form 1099-K. Internal Revenue Service. Gross payment amount (Box 1a). Accessed November 11, 2026.
  15. Child Tax Credit. Internal Revenue Service. Who qualifies for the Child Tax Credit, and Who qualifies for the Credit for Other Dependents. Accessed November 12, 2026.
  16. Publication 501 (2025), Dependents, Standard Deduction, and Filing Information. Internal Revenue Service. 2025;Table 5. Overview of the Rules for Claiming a Dependent. Accessed November 12, 2026.

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