2025 and 2026 tax years - IRS based

1099 Tax Calculator

Estimate federal income tax, self-employment tax, and a planning-level quarterly payment target for freelance and contractor income.

Reviewed QuickTaxTools editorial review Updated April 25, 2026 and aligned to the sources linked below.
Tax year 2025 and 2026 This page uses the federal or state scope called out in the methodology section.
Source set IRS, SSA, and official guidance Primary references are linked on-page and collected in the site sources library.
Methodology Source library
Income and filing details
Use net profit after ordinary business expenses.
W-2 wages, interest, pensions, or other taxable income. If part of this is W-2 wages and you want Additional Medicare Tax estimated, enter those wages again below.
Used only for Additional Medicare Tax under Form 8959 rules.
Applies a child tax credit estimate of up to $2,200 per child.
Total federal tax
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Income tax after credits
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SE tax + addl. Medicare
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Quarterly target
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1099 net income-
Self-employment tax base (92.35%)-
Half SE tax deduction-
Adjusted gross income-
Deduction used-
Taxable income-
Federal income tax before credits-
Estimated child tax credit-
Income tax after credits-
Additional Medicare tax-
Total federal tax-
Sources: IRS 2025 and 2026 tax inflation-adjustment guidance, IRS Schedule SE rules for the 92.35% self-employment base, IRS Form 8959 instructions for Additional Medicare Tax, and IRS child tax credit guidance.
Estimate only. This tool does not include state taxes, QBI deduction, AMT, or special industry-specific tax rules.

Best use for this calculator

This page is built for Schedule C and 1099-NEC income. It is most useful when you know your projected net business income after expenses. The result shows the half-SE-tax adjustment, total federal tax, and a simple quarterly target so you can move on to payment planning.

Methodology

How this calculator works

  • Combine projected 1099 profit with any other taxable income entered on the page.
  • Calculate regular self-employment tax from the Schedule SE base, then carry the half-SE-tax deduction into AGI.
  • Estimate federal income tax after the selected deduction and show a simple quarterly target for planning.
Worked example

Example scenario

A contractor expecting $90,000 of net 1099 income can use this page to see the interaction between self-employment tax, the half-SE-tax deduction, regular federal income tax, and an even quarterly payment target before looking at safe-harbor rules.

Primary references

Direct sources for this page

IRS Instructions for Schedule SE

Self-employment tax mechanics for independent workers.

IRS Instructions for Form 8959

Additional Medicare Tax guidance.

IRS Publication 505

Estimated-tax planning and withholding rules.

Reviewed with the site-wide editorial methodology and the full sources library.
Next step

Related calculators

These are the closest follow-up tools for this topic, so a user can move from one planning question to the next without hunting through the full directory.

Self-Employment Tax CalculatorEstimate Social Security and Medicare tax on business income. Quarterly Estimated Tax CalculatorPlan safe-harbor estimated tax payments and remaining quarters. Tax Refund EstimatorEstimate refund or balance due after withholding and credits.

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Self-Employed And Payroll
Self-Employment Tax CalculatorCalculate Social Security and Medicare tax on business income. 1099 Tax CalculatorEstimate total federal and self-employment tax on 1099 income. Paycheck CalculatorEstimate federal withholding, FICA, and net pay per paycheck. W-4 Withholding CalculatorAdjust paycheck withholding based on your annual tax picture.
Refunds And Credits
Tax Refund EstimatorEstimate refund or amount owed after withholding and credits. Child Tax Credit CalculatorEstimate nonrefundable and refundable child tax credit amounts. EITC CalculatorEstimate Earned Income Tax Credit based on 2025 IRS rules.
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Investments And Digital Assets
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Last updated: April 25, 2026. All calculator pages in this directory use the same static HTML/CSS/JS design and are linked together for Netlify deployment.
Frequently asked questions
Does this include both income tax and self-employment tax?
Yes. This calculator combines estimated federal income tax with self-employment tax so 1099 workers can see the total federal picture.
Why does the calculator use 92.35% of my net income for self-employment tax?
IRS Schedule SE generally applies self-employment tax to 92.35% of net earnings, which is why the Social Security and Medicare calculation uses that base instead of 100% of profit.
Is the quarterly payment target exact?
No. The quarterly number shown here is a planning estimate. The exact safe-harbor requirement depends on your expected tax, withholding, prior-year tax, and when payments are made.