Self-Employment Tax Calculator 2026 for 1099 Income
Self-employment (SE) tax on 1099 income generally works out to 12.4% for Social Security, up to the $184,500 wage base for 2026, plus 2.9% for Medicare, applied to 92.35% of net earnings from self-employment; the two rates add to 15.3% under the wage base (our arithmetic). The calculator estimates SE tax from Schedule SE, the deduction for half of it, a simplified federal income tax and four quarterly estimated payments with their 2026 due dates. It is an estimate, not a tax return.
Maintained by Archie Chang · Sources checked against IRS text on November 5, 2026 · Methodology & sources
What 1099 workers pay
A Form 1099-NEC reports payments to a contractor; whether a payer has to file one is a separate question, covered on the 1099 threshold page. Net earnings from self-employment count for self-employment tax whether or not a Form 1099 arrives. The IRS says this about who pays:
“You must pay SE tax if you had net earnings of $400 or more as a self-employed person.”
“You usually must pay self-employment tax if you had net earnings from self-employment of $400 or more. Generally, the amount subject to self-employment tax is 92.35% of your net earnings from self-employment.”
The IRS describes the rate this way:
“The law sets the self-employment tax rate as a percentage of your net earnings from self-employment. This rate consists of 12.4% for Social Security and 2.9% for Medicare taxes.”
The Social Security part stops at the wage base. The 2026 Instructions for Schedule SE are an early release draft, not for filing, and say:
“For 2026, the maximum amount of self-employment income subject to social security tax is $184,500.”
The Social Security Administration lists the same $184,500 for 2026 on its Contribution and Benefit Base page, and the Social Security wage base page on this site shows the years side by side. W-2 wages count toward the wage base first, so a worker with wages at or above it owes only the 2.9% Medicare part of SE tax on the self-employment earnings; the 0.9% Additional Medicare Tax may still apply.
On a joint return the Schedule SE instructions say:
“If both spouses have self-employment income, each must file a separate Schedule SE.”
The calculator therefore takes your own profit and wages and, for married filing jointly, a spouse's profit and wages separately, and figures one Schedule SE for each. A spouse's own wages reduce only that spouse's wage base. Spouse wages without spouse self-employment income, and other household W-2 wages, count toward income tax only, not toward your Social Security wage base.
The instructions also describe a religious exemption:
“If you filed Form 4029 or Form 4361 and received IRS approval, you may not need to file Schedule SE.”
Self-employment tax and quarterly payment calculator
Your figures, tax year 2026
Enter a loss as a negative number. The example above is a single filer with $100,000 of net profit and no other figures; change any field to see your own estimate.
Estimate for tax year 2026
Self-employment tax (Schedule SE, line 12)
$14,129.55
Deduction for one-half of self-employment tax (line 13): $7,064.78
- Estimated adjusted gross income
- $92,935.22
- 2026 standard deduction
- $16,100.00
- Estimated taxable income (whole dollars)
- $76,835.00
- Estimated federal income tax
- $11,615.70
- Estimated total tax (income tax plus SE tax)
- $25,745.25
| Test | Amount |
|---|---|
| 90% of the estimated 2026 total tax | $23,170.73 |
| 100% of the 2025 total tax | Enter your 2025 total tax to see this amount |
| Required annual payment (the smaller of the two) | $23,170.73 |
| Payment | Due date | Amount |
|---|---|---|
| 1st payment | Wednesday, April 15, 2026 | $5,792.68 |
| 2nd payment | Monday, June 15, 2026 | $5,792.68 |
| 3rd payment | Tuesday, September 15, 2026 | $5,792.68 |
| 4th payment | Friday, January 15, 2027 | $5,792.69 |
Assumptions behind this estimate
- Tax year 2026, using the 2026 standard deduction and 2026 tax rate schedules for the filing status chosen. Itemized deductions are not used.
- The qualified business income deduction is not included, so the income tax figure may be higher than a return that claims it.
- Credits, Additional Medicare Tax, alternative minimum tax, other income and state taxes are not included.
- The farmers and fishermen rules (66⅔% and the March 1 date), church employee income and the Schedule SE optional methods are not included.
- Your own W-2 wages are used both as Social Security wages on your Schedule SE and as income. A spouse's wages go on the spouse's own Schedule SE only when a spouse profit is entered; other household wages count toward income tax only. The withholding field is the only credit for tax already paid.
- The 2026 Schedule SE is an early release draft, not for filing. This is an estimate, not a tax return or a promise of any amount.
Assumptions and what the estimate leaves out
- It uses the 2026 standard deduction only. Itemized deductions are not used, so a return that itemizes can differ.
- The qualified business income deduction (section 199A, Form 8995) is not included. A return that claims it may show less income tax than this estimate.
- Credits, alternative minimum tax, other income such as interest and capital gains, and state and local taxes are not included.
- Additional Medicare Tax is not included. The IRS says it applies above a threshold, and the Additional Medicare Tax page has the details:
“Additional Medicare tax applies to self-employment income above a threshold. The threshold amounts are $250,000 for a married individual filing a joint return, $125,000 for a married individual filing a separate return, and $200,000 for all others.”
- Church employee income, the optional methods in Schedule SE Part II and the rules for farmers and fishermen are not included.
- The income tax uses the 2026 rate schedules from the 2026 tax brackets page and the standard deduction on the 2026 standard deduction page, taxable income rounded to whole dollars.
Self-employed people who also save for retirement may lower their income with a plan such as a solo 401(k) or a SEP IRA; those deductions are not in this estimate.
How the estimate works
- Schedule SE, Part I: net earnings are 92.35% of net profit; the Social Security rate applies to the smaller of those earnings and the wage base left after W-2 wages; the Medicare rate applies to all of the earnings; the $400 test comes first. The calculator runs the same computation as the Schedule SE calculator.
- One-half of the SE tax is deducted when figuring adjusted gross income. The IRS says:
“When figuring your adjusted gross income on Form 1040, Form 1040-SR, or Form 1040-NR, you can deduct one-half of the self-employment tax.”
- Adjusted gross income is net profit plus W-2 wages minus that deduction. The 2026 standard deduction comes off, and the result is taxed with the 2026 rate schedules.
- The total tax is the income tax plus the SE tax. Publication 505 points to its Worksheet 2-3 for the same step:
“If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax.”
The 2025 total tax used for the prior-year safe harbor is not simply the Form 1040 total. Publication 505 defines it:
“Your 2025 total tax is the amount on Form 1040 or 1040–SR, line 24 reduced by the following. 1. Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 included on Schedule 2 (Form 1040), lines 5 and 6. 2. Amounts from Form 5329, Parts III through IX only. […] 4. Any refundable credit amounts on Form 1040 or 1040-SR, lines 27a, 28, 29, and 30; and Schedule 3 (Form 1040), lines 9 and 12.”
Sources: 2026 Instructions for Schedule SE, Topic no. 554, Publication 505 and Revenue Procedure 2025-32.
Quarterly estimated payment due dates for tax year 2026
The 2026 Form 1040-ES describes the schedule this way:
“You can pay all of your estimated tax by April 15, 2026, or in four equal amounts by the dates shown below.”
| Payment | Due date |
|---|---|
| 1st payment | Wednesday, April 15, 2026 |
| 2nd payment | Monday, June 15, 2026 |
| 3rd payment | Tuesday, September 15, 2026 |
| 4th payment | Friday, January 15, 2027 |
The dates come from the same data as the estimated tax due dates page, which also lists the 2027 dates and what moves a date for a weekend or legal holiday.
Your next estimated tax due date appears here once the page has loaded in your browser. It uses the Eastern Time date.
The January payment has two IRS wordings, shown side by side:
“You don’t have to make the payment due January 15, 2027, if you file your 2026 tax return by February 1, 2027, and pay the entire balance due with your return.”
“If you file your 2026 Form 1040 or 1040-SR by January 31, 2027, and pay the rest of the tax you owe, you don’t need to make the payment due on January 15, 2027.”
The 2026 Form 1040-ES uses February 1, 2027, because January 31, 2027 is a Sunday, and says to pay the entire balance due with the return. Publication 505 says January 31, 2027 and to pay the rest of the tax you owe. The statute, 26 U.S.C. 6654(h), uses January 31. The calculator does not drop the fourth payment; it shows all four.
Safe harbor and who must pay estimated tax
The 2026 Form 1040-ES sets out when estimated tax is required, with its exception:
“In most cases, you must pay estimated tax for 2026 if both of the following apply. 1. You expect to owe at least $1,000 in tax for 2026, after subtracting your withholding and refundable credits. 2. You expect your withholding and refundable credits to be less than the smaller of: a. 90% of the tax to be shown on your 2026 tax return, or b. 100% of the tax shown on your 2025 tax return. Your 2025 tax return must cover all 12 months. Note: These percentages may be different if you have income from farming or fishing or are a higher income taxpayer. See Special Rules, later. Exception. You don’t have to pay estimated tax for 2026 if you were a U.S. citizen or resident alien for all of 2025 and you had no tax liability for the full 12-month 2025 tax year. You had no tax liability for 2025 if your total tax was zero or you didn’t have to file an income tax return.”
Publication 505 words the required annual payment this way:
“The total amount you must pay is the smaller of: 1. 90% of your total expected tax for 2026, or 2. 100% of the total tax shown on your 2025 return. Your 2025 tax return must cover all 12 months.”
For higher-income taxpayers the percentage changes:
“If your adjusted gross income (AGI) for 2025 was more than $150,000 ($75,000 if your filing status for 2026 is married filing separately), substitute 110% for 100% in (2b) under General Rule, earlier. If at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing, this rule doesn’t apply.”
“If your AGI for 2025 was more than $150,000 ($75,000 if your filing status for 2026 is Married filing separately), substitute 110% for 100% in (2) above. If at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing, this rule doesn’t apply.”
Both documents say "more than $150,000", so a 2025 AGI of exactly $150,000 uses 100% and $150,001 uses 110%. For married filing separately the line is $75,000. Publication 505 prints this example:
“Example. Your total tax on the 2025 return was $42,581, and the expected tax for 2026 is $71,253. Your 2025 AGI was $180,000. Because you had more than $150,000 of AGI in 2025, you figure the required annual payment as follows. You determine that 90% of the expected tax for 2026 is $64,128 (90% (0.90) × $71,253). Next, you determine that 110% of the tax shown on the 2025 return is $46,839 (110% (1.10) x $42,581). Finally, you determine that the required annual payment is $46,839, the smaller of the two.”
The calculator applies the same two tests to your entered figures: 90% of its own estimate of your 2026 total tax, and 100% or 110% of the 2025 tax you enter. Each of the four payments is then generally 25% of the required annual payment, less withholding. To see what a late or short payment could cost, use the underpayment penalty calculator.
The 2026 tax brackets, and the next-year table, are on the 2026 and 2027 federal tax brackets page.
Frequently asked questions
How is self-employment tax figured for 2026?
Schedule SE multiplies net earnings from self-employment by 92.35%, then applies 12.4% for Social Security (only up to the Social Security wage base, $184,500 for 2026 according to the 2026 Instructions for Schedule SE, an early release draft) and 2.9% for Medicare. For a single filer with $100,000 of net profit and no W-2 wages, the arithmetic on Schedule SE gives $14,129.55. This is an estimate, not a return.
Do I owe self-employment tax if I earned less than $400?
The 2026 Instructions for Schedule SE (an early release draft) say you must pay SE tax if you had net earnings of $400 or more as a self-employed person, and Schedule SE line 4c is the test. Church employee income has its own $108.28 line in the same instructions. The calculator treats net profit whose 92.35% is under $400 as having no SE tax and does not handle church employee income.
How do W-2 wages change my self-employment tax?
Your own W-2 Social Security wages (boxes 3 and 7) use up part of the Social Security wage base on your Schedule SE, lines 8a to 10. When they reach the $184,500 wage base for 2026, only the 2.9% Medicare part of SE tax is left on your self-employment earnings, and the 0.9% Additional Medicare Tax may still apply (it is not included in the estimate). On a joint return, the Schedule SE instructions say that if both spouses have self-employment income, each must file a separate Schedule SE, so a spouse with self-employment income uses that spouse’s own wages and wage base. A spouse’s wages do not reduce your wage base.
Can I deduct part of self-employment tax?
Yes. IRS Topic no. 554 says that when figuring your adjusted gross income you can deduct one-half of the self-employment tax. The deduction lowers income tax, not the SE tax itself. The estimate subtracts it before the standard deduction.
How much do I need to pay in estimated tax each quarter?
Generally the smaller of 90% of the expected 2026 tax and 100% of the 2025 tax shown on the return, according to Form 1040-ES and IRS Publication 505. The 100% becomes 110% if the 2025 AGI was more than $150,000 ($75,000 if married filing separately), but that rule does not apply if at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing. The 2025 test needs a 2025 return that covers all 12 months. In most cases the 2026 Form 1040-ES says you must pay estimated tax only if you expect to owe at least $1,000 in tax for 2026 after subtracting your withholding and refundable credits, and its exception says you do not have to pay if you were a U.S. citizen or resident alien for all of 2025 and had no tax liability for the full 12-month 2025 tax year. Each of the four payments is generally 25% of the required annual payment, after withholding.
What if my prior-year AGI was exactly $150,000?
The 110% rule applies when the 2025 AGI was more than $150,000 ($75,000 if married filing separately), per Form 1040-ES and IRS Publication 505, so exactly $150,000 uses 100% and $150,001 uses 110%. For married filing separately the same break is at $75,000. The 110% rule does not apply if at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing.
Is the January 15 payment optional?
Under the 2026 Form 1040-ES you do not have to make the payment due January 15, 2027 if you file your 2026 return by February 1, 2027 and pay the entire balance due with your return. IRS Publication 505 words it as filing by January 31, 2027 and paying the rest of the tax you owe. Farmers and fishermen have different dates and percentages.
What does this calculator leave out?
It leaves out the qualified business income deduction, credits, itemized deductions, Additional Medicare Tax, alternative minimum tax, other income, state taxes, church employee income, the optional methods in Schedule SE Part II and the farmer and fisherman rules. It uses the standard deduction only, so the income tax figure is a rough estimate that may be higher or lower than your return.
Related tax tools
See the estimated tax due dates, the underpayment penalty calculator, the Schedule SE calculator and the IRS payment plan calculator.
Sources (checked November 5, 2026): IRS: 2026 Instructions for Schedule SE (Form 1040), early release draft · IRS: Schedule SE (Form 1040) · IRS: Topic no. 554, Self-employment tax · IRS: Publication 505 (2026), Tax Withholding and Estimated Tax · IRS: 2026 Form 1040-ES, Estimated Tax for Individuals · IRS: Revenue Procedure 2025-32 (2026 tax rate schedules and standard deduction) · SSA: Contribution and Benefit Base · 26 U.S.C. 6654: failure by individual to pay estimated income tax