1099 Tax Calculator
Estimate self-employment tax, federal income tax, and state tax obligations on Form 1099 income after deducting valid business expenses.
Business Income & Expenses
Total payments received from clients or platforms before expenses.
Ordinary and necessary expenses: supplies, software, health insurance.
W-2 wages or spouse earnings that push you into higher tax brackets.
What you keep after SECA, federal, and state taxes
1099 & SECA Tax Breakdown
- Gross 1099 / Business Revenue
- $90,000
- Deductible Business Expenses Mileage, software, equipment, home office
- -$15,000
- Net Taxable Profit (Schedule C) IRS applies SECA to 92.35% of this amount
- $75,000
- Self-Employment Tax (SECA 15.3%) SS: $8,589 • Medicare: $2,009
- -$10,597
- 50% SE Tax Deduction (AGI Benefit) Deducted above-the-line from federal tax
- $5,299
- Estimated Federal Income Tax Standard deduction subtracted
- -$6,504
- Estimated State Income Tax CA state tax estimate
- -$3,220
- Total Estimated Tax Obligation
- -$20,322
- Estimated Net Take-Home Profit
- $54,678
PayCalcly provides estimates for informational purposes only. Tax calculations may vary based on individual circumstances. This site is not affiliated with or endorsed by the IRS.
How It Works
A 1099 contractor pays three primary tax layers: self-employment tax (15.3% on 92.35% of net profit), federal income tax, and state income tax. Because clients do not withhold taxes from 1099 payments, contractors must set aside a portion of each invoice for quarterly tax vouchers.
Calculation Example
On $100,000 of 1099 contractor income with $15,000 in business expenses, net profit is $85,000. Expected SECA tax is roughly $12,010, federal income tax is roughly $7,650, and state tax (e.g. CA) is roughly $3,400. Total tax obligation is roughly $23,060, leaving $61,940 in take-home profit.
Frequently Asked Questions
You only get a tax refund if the quarterly estimated taxes you sent to the IRS throughout the year exceeded your actual year-end tax liability on Form 1040.
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