2026 U.S. FEDERAL / SIMPLIFIED ESTIMATE
1099 / self-employed
tax calculator.
Estimate regular federal income tax and self-employment taxes on a sole proprietor’s annual net business profit.
Educational estimate only — not personalized tax, legal or financial advice. This tool does not select a business entity, determine reasonable salary, prepare a return or calculate the payment you must make. Review your actual circumstances with a qualified tax professional. Inputs stay in your browser and are not saved or sent by the calculator. Do not enter identifying information.
Your scenario.
Supported scenario: no other household income or wages, basic standard deduction, under 65, not blind or a dependent. For a joint return, spouse has no income; for separate returns, spouse does not itemize. QBI and credits are excluded. Read all limitations below.
2026 FEDERAL COMPONENTS / NOT A COMPLETE TAX BILL
Modeled annual federal tax components
—- Regular income tax before credits / QBI
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- Self-employment Social Security
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- Self-employment Medicare
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- Additional Medicare
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- Deduction for half regular SE tax
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- Basic standard deduction
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- Modeled taxable income
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Excludes applicable QBI deductions, credits and other items described below. This is not a required payment, tax refund or available-cash calculation.
Understand
the estimate.
What does “1099 tax” mean?
A 1099 is an information return, not a separate tax regime. This calculator is for ordinary sole-proprietor business profit, including a single-member LLC taxed that way. It is not for every kind of 1099 income.
Method.
Net self-employment earnings are 92.35% of entered profit. If those earnings are below $400, regular SE tax is zero in this ordinary non-church model. Otherwise Social Security is 12.4% up to the 2026 $184,500 wage base, and Medicare is 2.9% of SE earnings. Additional Medicare is 0.9% above the applicable filing-status threshold. Half of regular SE tax reduces adjusted gross income; Additional Medicare does not enter that deduction. Regular income tax applies progressively after that deduction and the basic standard deduction.
Illustrative example.
A single filer with $100,000 net profit and no other income has $92,350 SE earnings, $14,129.55 regular SE tax and approximately $11,615.75 regular income tax in this model: $25,745.30 combined, before QBI, credits and other excluded items.
Supported personal-tax scenario.
The 1099 and S-corp estimates assume a U.S. resident adult under 65, not blind or claimed as a dependent, using the basic standard deduction and with no other household income, wages or self-employment. For a joint return, the spouse has no income. For married filing separately, the spouse does not itemize. These restrictions matter: outside wages change Social Security calculations and other income changes tax brackets. Do not use this model for an unsupported household.
Important exclusions.
Personal calculations exclude qualified business income (QBI) deductions, all credits, itemized deductions, retirement and health-insurance deductions, senior deductions, tips/overtime deductions, investment income, AMT, NIIT, foreign income, state/local taxes and other special rules. QBI may materially reduce income tax if eligible; excluded taxes can also increase liability. Results are component estimates, not your complete tax bill or refund. Payments, withholding, prior-year safe harbors and uneven payment periods are not modeled.
Official references, checked October 18, 2026: IRS 2026 brackets and standard deductions; SSA wage base; IRS self-employment tax; Additional Medicare tax; corporate income tax; S-corp reasonable compensation.
Educational estimate only — not personalized tax, legal or financial advice. This tool does not select a business entity, determine reasonable salary, prepare a return or calculate the payment you must make. Review your actual circumstances with a qualified tax professional. Inputs stay in your browser and are not saved or sent by the calculator. Do not enter identifying information.
Explore the other tools: 1099 / self-employed · C-corp · S-corp. For business marketing and website services, book a preliminary call. Le Brouillard’s marketing consultations do not include personalized tax-return advice.