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1099
Updated for IRS Tax Year 2026•All 50 States + DC

The 51 state income tax rates below are carried forward from prior publications; they have not been checked against a state revenue department, and no review is recorded. The federal figures are from IRS and SSA published documents. Check your own state's rate before relying on the state total.

US 1099 & State Tax Quarterly Voucher Generator

Calculate your self-employment (FICA) tax, progressive federal brackets, and state estimated quarterly voucher payments. Free, private, and zero-login.

Jump Directly to Your Role & State Calculator:

Interactive Tax Engine

Enter your gross receipts and business deductions below.

TX

DoorDash Driver Tax Estimator (2026)

Location: Texas • State Tax:0% (No State Income Tax)

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Quick presets:
Custom Deductions
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Filing Status(Sets brackets & deduction)
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W-2 tax itself is withheld by your employer. Entering wages only moves your 1099 income into its correct, higher bracket and accounts for the Social Security wage base your paycheck already used.

Tailored Write-Offs for DoorDash & Food Delivery

Click to toggle deductions

Check off typical business expenses to automatically update your deduction total:

Estimated Quarterly IRS Payment
$1,572/ quarter

Total annual tax divided across the 4 IRS estimated payment vouchers.

Recommended Set-Aside

Hold back from every payout

14.0%
Estimated Net Profit

Gross minus deductible expenses

$33,500
Annual Tax Breakdown
Self-Employment (FICA 15.3%)$4,733
Federal Income Tax (Estimated)$1,556
Texas State Income Tax$0
Total Estimated Annual Tax$6,289
Texas Tax Note:

Texas constitution forbids personal income tax. You owe $0 in state income taxes.

IRS Form 1040-ES Quarterly Payment Voucher Schedule

Deadlines for 2026 estimated tax payments to avoid IRS underpayment penalties.

Pay Online via IRS Direct Pay →
Q1 Voucher2026
January 1 – March 31
April 15, 2026
Payment Due:$1,572
Q2 Voucher2026
April 1 – May 31
June 15, 2026
Payment Due:$1,572
Q3 Voucher2026
June 1 – August 31
September 15, 2026
Payment Due:$1,572
Q4 Voucher2027
September 1 – December 31
January 15, 2027
Payment Due:$1,572
Common Questions

1099 Tax Questions, Answered With 2026 Figures

Every rate, cap, deduction and date below is rendered from the same dataset the calculators use — never typed in.

What is the self-employment tax rate for 2026?
Self-employment tax is 15.3%: 12.4% for Social Security on net earnings up to $184,500, plus 2.9% for Medicare with no cap. It applies to 92.35% of your net profit, not your gross income — the IRS lets you exclude the employer-equivalent share before the rate touches it.
How much of my 1099 income should I set aside for taxes?
On $60,000 of 1099 income with $8,000 in expenses, this calculator estimates 18.3% — about $2,742 per quarter (Texas has no state income tax, so that is federal and SE only). The percentage moves with income, deductions, filing status and state, which is why a single rule of thumb misleads: run your own role and state instead.
When are 2026 quarterly estimated taxes due?
Q1 April 15, 2026, Q2 June 15, 2026, Q3 September 15, 2026, and Q4 January 15, 2027. The quarters are uneven by statute, and a date that lands on a weekend or federal holiday shifts to the next business day — the dates above are read off IRS Form 1040-ES with all of that already applied.
What is the Social Security wage base for 2026?
The 12.4% Social Security portion stops at $184,500 of net earnings; Medicare's 2.9% has no cap. Wages from a day job use up the base first — enter them in the calculator's W-2 field and the Social Security slice of your 1099 bill shrinks accordingly.
What is the standard deduction for 2026?
$16,100 single, $32,200 married filing jointly. It comes off before brackets are applied, which is why the joint schedule taxes the same income so differently — see the filing-status question below.
I have a W-2 day job and 1099 side income. How does that change what I owe?
Your wages fill the standard deduction and the lower brackets first, so every 1099 dollar stacks on top at your highest marginal rate. The calculator reports the incremental tax the 1099 income causes — combined tax minus W-2-only tax — because that is what has to be set aside quarterly. W-2 tax itself is already withheld by your employer; saving for it again would mean saving twice for the same dollars.
Does filing jointly change my 1099 taxes?
Yes, mechanically: the joint brackets are roughly twice as wide and the joint deduction is roughly twice as large. On the same $60,000 of 1099 income with $8,000 in expenses, single owes about $2,742 per quarter while married filing jointly owes about $2,240. Select your status in any calculator to see both.
What's the difference between 1099 and W-2 income for taxes?
W-2 means an employer withholds federal and state tax plus half your FICA from every paycheck. 1099 means no withholding: you owe the full 15.3% self-employment tax yourself and pay quarterly estimates through the year. The tradeoff is deductions — 1099 workers deduct business expenses directly against profit, which W-2 employees generally cannot.
What happens if I skip quarterly payments?
If you expect to owe $1,000 or more for the year, the IRS charges an underpayment penalty even when you pay in full by April — paying quarterly is the obligation, not a suggestion. The safe harbor is paying at least 100% of last year's total tax (110% at higher incomes) or 90% of this year's.
Do I owe state tax on 1099 income too?
In most states, yes: 42 of 51 jurisdictions tax wage income at rates that vary widely, while 9 levy no personal income tax at all. This calculator estimates all 51, and every page states exactly how its state figure was sourced — find your state rather than trusting a national average.
IRS Form 1040-ES Compliance

2026 Quarterly Estimated Tax Deadlines

Pay on IRS Direct Pay →
Q1 Voucher2026
January 1 – March 31
April 15, 2026

Q1 estimated tax payment for the 2026 tax year.

Q2 Voucher2026
April 1 – May 31
June 15, 2026

Q2 estimated tax payment for the 2026 tax year.

Q3 Voucher2026
June 1 – August 31
September 15, 2026

Q3 estimated tax payment for the 2026 tax year.

Q4 Voucher2027
September 1 – December 31
January 15, 2027

Q4 estimated tax payment for the 2026 tax year.

Programmatic Directories

1099 Tax Calculators by Profession & Gig Role

Explore specialized tax deductions and write-off checklists tailored to your exact industry.

Gig Economy~$45,000/yr

DoorDash & Food Delivery

As an independent courier on DoorDash, Uber Eats, or Grubhub, your single largest tax shelter is mileage. Keep a contemporaneous mileage log for all on-shift miles.

Popular State Guides:
CaliforniaTexasFloridaNew York
Gig Economy~$52,000/yr

Uber & Rideshare Driver

Rideshare drivers on Uber and Lyft can deduct either actual vehicle expenses or the standard mileage rate, plus passenger amenities and cleaning expenses.

Popular State Guides:
CaliforniaTexasFloridaNew York
Gig Economy~$38,000/yr

Instacart Shopper

Instacart full-service shoppers incur significant mileage between stores and customer homes, plus specialized insulated cart storage accessories.

Popular State Guides:
CaliforniaTexasFloridaNew York
Gig Economy~$48,000/yr

TaskRabbit & Handy Specialist

Taskers can deduct hand and power tools, protective workwear, transport, and supplies directly purchased for assembling furniture or home repairs.

Popular State Guides:
CaliforniaTexasFloridaNew York
Professional Freelance~$115,000/yr

Freelance Software Engineer

Self-employed software engineers benefit enormously from the simplified or actual home office deduction, computer hardware depreciation, and cloud server subscriptions.

Popular State Guides:
CaliforniaTexasFloridaNew York
Professional Freelance~$68,000/yr

Graphic Designer & Creative

Designers and illustrators can write off creative software suites, font licenses, stock asset libraries, drawing tablets, and portfolio hosting.

Popular State Guides:
CaliforniaTexasFloridaNew York
Professional Freelance~$85,000/yr

Real Estate Agent

Realtors encounter substantial deductible operating costs: MLS dues, brokerage desk fees, open house staging, client closing gifts, and extensive client tour mileage.

Popular State Guides:
CaliforniaTexasFloridaNew York
Professional Freelance~$72,000/yr

Content Creator & YouTuber

Content creators can write off production cameras, studio lighting, audio microphones, editing software, and props or review units purchased specifically for videos.

Popular State Guides:
CaliforniaTexasFloridaNew York
Professional Freelance~$125,000/yr

Independent Consultant

Management and business consultants can deduct client travel, business entertainment (50%), professional liability insurance, and advisory memberships.

Popular State Guides:
CaliforniaTexasFloridaNew York
Professional Freelance~$78,000/yr

General Contractor & Trades

Contractors, plumbers, and electricians deduct specialized work trucks, heavy equipment rentals, trade licensing renewals, and subcontractor payments.

Popular State Guides:
CaliforniaTexasFloridaNew York
Professional Freelance~$48,000/yr

Hair Stylist & Barber

Stylists renting a chair or salon suite can write off booth rent, professional shears, coloring chemicals, styling products, and continuous cosmetology seminars.

Popular State Guides:
CaliforniaTexasFloridaNew York
Professional Freelance~$54,000/yr

Notary Public & Loan Signing Agent

Signing agents drive significant miles between title offices and borrower homes. Note: Statutory notary fee income is exempt from federal self-employment tax on Schedule SE!

Popular State Guides:
CaliforniaTexasFloridaNew York
General 1099~$60,000/yr

General 1099 Freelancer

Any ordinary and necessary expense incurred to operate your trade or business can be subtracted from your gross receipts to reduce taxable 1099 net income.

Popular State Guides:
CaliforniaTexasFloridaNew York
State Income Tax Hub

1099 Tax Calculators Across All 50 States + DC

Select your state to calculate state income tax vouchers and review Department of Revenue rules.

Zero State Personal Income Tax States (9 States)

0% State Income Tax

Self-employed 1099 contractors in these states owe $0 in personal state earned income tax:

Alaska0%Florida0%Nevada0%New Hampshire0%South Dakota0%Tennessee0%Texas0%Washington0%Wyoming0%

Flat State Income Tax States

Single Statutory Flat Rate

States with a single flat percentage applied to net business earnings:

Arizona2.50%Colorado4.40%Georgia5.39%Idaho5.70%Illinois4.95%Indiana3.05%Iowa3.80%Kentucky4.00%Massachusetts5.00%Michigan4.25%Mississippi4.70%North Carolina4.50%Pennsylvania3.07%Utah4.65%

Progressive Bracket Tax States + DC

Graduated Marginal Rates

States with progressive tiered income tax brackets:

Alabama~4.5%Arkansas~4.4%California~6.5%Connecticut~5.5%Delaware~5.2%District of Columbia~6.5%Hawaii~6.5%Kansas~5.2%Louisiana~3.5%Maine~5.8%Maryland~4.8%Minnesota~6.8%Missouri~4.7%Montana~5.9%Nebraska~5.2%New Jersey~5.5%New Mexico~4.5%New York~5.8%North Dakota~2.0%Ohio~3.2%Oklahoma~4.2%Oregon~7.5%Rhode Island~4.8%South Carolina~5.5%Vermont~5.5%Virginia~5.2%West Virginia~4.5%Wisconsin~5.3%