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1099 Tax Calculator

Total tax on your 1099 income, plus quarterly payments.

Details

1099 income ($)

Business expenses ($)

Other W-2 income ($)

Filing status

Results

Total estimated tax,

Self-employment tax,

Federal income tax,

Effective rate,

Quarterly payment,

A planning number, built from Schedule SE and Form 1040 mechanics, not a filed return.

By Priya Raman, contributor covering self-employment tax policy
Reviewed July 2026

How Is 1099 Tax Calculated?

A 1099 contractor owes two separate federal taxes on the same net income: self-employment tax under IRS Schedule SE, then ordinary federal income tax on whatever is left after deductions. This tool runs both in sequence. It subtracts business expenses from gross 1099 income, applies self-employment tax to what remains, then works out income tax after the deductible half of that tax, the standard deduction for your filing status, and a simplified 20% qualified business income deduction. The four results add up to one estimated total and one quarter of it.

Two separate taxes, one combined total. SE tax and income tax are calculated differently and this page adds them together for you.

Federal income tax inputs used here

Filing status	Standard deduction used
Single	$14,600
Married filing jointly	$29,200
Head of household	$21,900

This calculator also runs a seven-bracket federal rate table starting at 10% and topping out at 37% before adding self-employment tax on top. Standard deductions and bracket thresholds move most years for inflation, so check the current filing year's numbers in the IRS Form 1040 instructions before you finalize anything based on this total.

Break the total down further

This figure combines self-employment tax and income tax. See each piece on its own, or check what a quarter of it looks like once you're ready to pay.

Things to Know Before You File

Every dollar of deductible business expense lowers both taxes at once, so mileage, a home office, and software subscriptions are worth tracking carefully on Schedule C.
The deductible half of self-employment tax reduces your income tax bill even if you take the standard deduction. It is an adjustment to income on Schedule 1, not an itemized deduction.
If your combined 1099 and W-2 income pushes past $200,000 single or $250,000 married filing jointly, the Additional Medicare Tax adds 0.9% on the excess.
Underpaying throughout the year, even if you pay it all by April, can trigger an IRS penalty. The quarterly calculator spreads this total across the year's due dates.

Related Calculators

Isolate just the SE tax piece: the Social Security and Medicare portion by itself, without income tax mixed in.
Split this total into four due-date payments: take the number above and spread it across the year.
See whether an S-corp salary split beats this: compare sole-proprietor SE tax against a payroll and distribution structure.
Check this year's wage base and bracket numbers: the source figures behind this calculator, with citations.

Contractor questions

1099 Tax FAQs

Does this total include state income tax?

No. Add your state's rate on top of this figure. A contractor in Texas or Florida keeps more of this total than one in California or New York simply because of where they live.

What happens if my expenses exceed my 1099 income?

This tool floors net profit at zero rather than showing a negative self-employment tax. A real loss year still needs a full Schedule C, and the loss may carry forward to offset future income.

Why does the QBI deduction matter here?

The 20% qualified business income deduction under IRC Section 199A shrinks the income actually subject to the brackets above. High earners in some service trades can see it phase out; this tool does not model that phaseout.

Can I lower this number before year end?

A SEP-IRA or solo 401(k) contribution reduces the income tax portion of this total. It does not shrink the self-employment tax base, since that is calculated on net profit before retirement contributions.