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1099

Gig Worker Tax Calculator

1 Your Gig Profile

Pick the work you do and the form adapts to the write-offs that actually apply.

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Passenger trips: vehicle tracking, tolls, rider amenities and cleaning dominate.

1 Income & Multi-App Earnings

W-2 wages use up the Social Security wage base before your gig profit does, and any tax withheld on that job shields your 1099 liability.

Shown as a minus in the Self-Employment Tax card, where it brings the tax down to a balance.

2 Vehicle Deduction Optimizer
Method i Standard mileage multiplies your business miles by the IRS rate and already covers fuel, repairs, insurance and depreciation. Actual expenses add up your real vehicle costs and apply your business-use percentage to them. The calculator measures both and tells you which one saves more.

Log the business miles you drove in each half of the year. The IRS publishes two different mileage rates per calendar year.

Vehicle costs are multiplied by your business-use percentage (business miles ÷ total miles).

3 Gig Operating Write-Offs

Percentage of time the phone is used while online or navigating, versus personal use. Only the business share is deductible.

Roadside assistance is prorated by your business-use percentage, like any mixed-use cost.

4 Health Insurance & Retirement

Both are above-the-line deductions: they lower AGI, so they reduce federal income tax and state income tax but not self-employment tax.

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Tax Estimate Report

United States • 2026

Filing status: Single

Net Tax Due i What is still to pay across both authorities, after everything you have already paid or had withheld. It is the federal balance plus the state balance. A negative figure means you overpaid and are due a refund. $0.00
Net Federal Tax Due i Federal income tax owed plus self-employment tax, less any W-2 federal withholding and less any SE tax you have already paid. This is what still has to reach the IRS. $0.00
Net State Tax Due i State income tax owed, less any state tax already withheld from a W-2 job. This is what still has to reach the state. $0.00
Net Fed Tax per Quarter i The net federal balance split into four equal estimated payments. A refund is never divided into instalments, so this figure is $0.00 whenever nothing is owed. $0.00 Due Apr 15 • Jun 15 • Sep 15 • Jan 15 of the following year
∑ Income & Deductions
Gross 1099 Income i Everything the apps paid you before they deducted their own fees. Nothing has been subtracted from this figure yet. $0.00
Total Business Write-Offs i Everything you can subtract from your gig income, combining the vehicle deduction with your running operating costs. This total is what turns gross receipts into taxable profit. $0.00
Vehicle Deduction i The mileage or actual-expense write-off for the miles you drove for work. This is usually the single largest deduction a gig driver has. $0.00
Operating Write-Offs i Phone, gear, supplies, platform fees, tolls and parking — the running costs of doing the work, separate from the vehicle itself. $0.00
Schedule C Net Profit i Your gross income minus the write-offs. This is the figure the IRS taxes, not your gross fares, and it is the starting point for self-employment tax. $0.00
Vehicle Shield Applied i How much tax the vehicle deduction kept you from paying, at your combined marginal rate. It is a measure of the deduction's value, not a payment. $0.00

% Self-Employment Tax Details
SE Tax Owed i The self-employment tax charged for the year, before anything you have already paid is credited. It is the sum of the three components below — Social Security, Medicare and the Additional Medicare surtax. $0.00
Social Security (12.4%) i The Social Security share of self-employment tax, charged at 12.4% on net earnings up to the annual wage base. W-2 wages use that base up first, so a driver with a day job is shielded once combined earnings pass the cap. $0.00
Basic Medicare (2.9%) i The Medicare share of self-employment tax, charged at 2.9% on all net earnings. Unlike Social Security there is no wage-base ceiling, so this portion keeps growing with profit. $0.00
Additional Medicare Surtax (0.9%) i An extra 0.9% Medicare charge that starts above a high income threshold. It applies to combined W-2 wages and net profit together, and most drivers never reach it. $0.00
SE Tax Paid Already i Estimated federal payments you have already made against this year's self-employment tax. This is money you sent yourself — not W-2 withholding, which is tax your employer sent for you — and it is what turns the tax charged into a balance still owed. $0.00
Self-Employment Tax Balance i Social Security, Medicare and the Additional Medicare surtax added together, less any self-employment tax you have already paid. This is what is still owed for the year — a negative figure means you paid in more than the year's charge. $0.00
50% SE Tax Shield i You may deduct half of your self-employment tax before income tax is worked out. It lowers income tax, not the self-employment tax itself, so it appears as a write-off rather than as a payment. $0.00
Health Insurance (SEHI) i Premiums you paid yourself. Deductible above the line, capped at net profit minus half your SE tax, and it reduces income tax without reducing self-employment tax. $0.00
Retirement Contributions i Solo 401(k) or SEP IRA contributions within the published annual limit. These lower income tax but not self-employment tax, so they shift the split rather than shrinking the whole bill. $0.00
Adjusted Gross Income (AGI) i Your profit after the above-the-line deductions. This is the starting point for both federal and state income tax, which is why it sits at the end of this card rather than the beginning of the next one. $0.00
🏛 Federal Tax Details
Standard Deduction i A flat amount subtracted from your income before any tax is worked out. It depends on your filing status and the year selected, and you get it without having to itemise anything. $0.00
Section 199A QBI Deduction i A deduction for self-employed workers, usually 20% of qualified business income, taken on top of the standard deduction. Above a statutory threshold it is limited by W-2 wages and business basis, and the calculator flags that rather than modelling the limitation. $0.00
Federal Taxable Income i What is left after the standard deduction and the QBI deduction. The federal brackets are applied to this figure and to nothing else. $0.00
Federal Income Tax Owed i The bracket tax charged on your federal taxable income, before the Child Tax Credit and before any withholding. It covers income tax only — self-employment tax is charged and shown in its own card. $0.00
Child Tax Credit i A credit, not a deduction: it comes straight off the tax you owe, dollar for dollar, for each qualifying child. It is capped at the tax actually owed and phases out above an income threshold. $0.00
W-2 Withholdings i Federal income tax your employer already sent to the IRS from your W-2 job. It is credited against federal income tax and nothing else — it never reduces self-employment tax or your state balance. $0.00
Federal Income Tax Balance i The tax owed, less the Child Tax Credit, less any W-2 federal withholding. This is the income-tax-only balance and does not include self-employment tax, which is added in the hero card above. $0.00
⛪ State Tax Details
State Standard Deduction i The state's own deduction, which is usually different from the federal one and is set by the state rather than by the IRS. Some states have none at all, in which case this reads $0.00. $0.00
State Taxable Income i Your federal AGI after the state's own deduction. Federal QBI does not carry over to most states, so this figure is usually higher than the federal taxable income above it. $0.00
State Income Tax Owed i The tax charged on your state taxable income for the year, before anything already withheld is credited against it. A state with no income tax leaves this at $0.00 by design, not by error. $0.00
W-2 Withholdings i State income tax your employer already sent to your state from a W-2 job. It is credited against state income tax and nothing else, so it is kept separate from the federal W-2 withholding. $0.00
State Income Tax Balance i State income tax owed less any state tax already withheld from a W-2 job. This is what is still to reach the state. A negative figure means you overpaid and the state owes you a refund. $0.00
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2026 Tax Rate Reference

Every number the calculator uses for the selected year, held locally with the calculator itself.

Standard Mileage Rate

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Jan–Jun and Jul–Dec rates are applied separately.

Self-Employment Tax

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Charged on 92.35% of Schedule C net profit. Social Security is capped at the wage base, which W-2 wages consume first.

Standard Deduction

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Applied to AGI before ordinary income brackets.

QBI Deduction (199A)

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Applied to taxable income before ordinary brackets.

Federal Ordinary Income Brackets

Federal ordinary income tax brackets for the selected year and filing status
Taxable Income Rate

State Brackets

State income tax brackets for the selected state and filing status
State Taxable Income Rate

State Estimated Rate Lookup

Estimated top marginal state income tax rate by state
State Structure Est. Rate

California and New York are computed from real graduated brackets and are marked modeled. Every other state uses a single planning rate applied to state taxable income, not a filed state return. State deductions beyond the standard deduction, credits, and local taxes are not modelled.

Comprehensive Tax Guide for Rideshare & 1099 Independent Contractors

Master your Schedule C write-offs, federal self-employment liability, ordinary income brackets, and state income tax obligations.

🚗 Standard Mileage vs. Actual Expenses

The standard mileage rate accounts for gas, repairs, insurance, and depreciation. Keep a contemporaneous log with date, business purpose, and starting/ending odometer readings. You generally cannot switch back to the standard rate after your first year of claiming actual expenses on the same vehicle. Tolls and parking stay deductible either way, which is why the estimator adds them on top of both methods.

💡 The 50% SE Tax Deduction

The IRS allows self-employed individuals to deduct 50% of the Social Security and basic Medicare portions of self-employment tax directly from gross income before applying ordinary federal income tax brackets. The 0.9% Additional Medicare surtax is not included in that halving. This estimator applies the correct split automatically in Stage 3 of its pipeline.

📈 Why Net Profit Drives Every Number

Self-employment tax, federal income tax, and state income tax are all computed from Schedule C net profit — gross 1099 income minus vehicle and operating write-offs — never from gross receipts. That is why two drivers with identical gross income can owe very different amounts.

🏦 The QBI (Section 199A) Deduction

A self-employed worker may generally deduct 20% of qualified business income, and it applies on top of the standard deduction rather than replacing it. For a gig driver with no employees the whole rule reduces to 20% of taxable income before the deduction, so it is worth more the more you earn. What it is worth is capped: for 2026 the deduction is also limited by W-2 wages and vehicle basis once taxable income passes roughly 201750/403500, and the calculator flags that you have crossed that line rather than modelling the limit. Most states do not conform to Section 199A at all, which is why the state calculation deliberately starts from AGI instead.

💰 W-2 Wages and the Social Security Cap

Social Security tax applies only up to an annual wage base. If you also hold a W-2 job, those wages consume the base first, so your 1099 profit is shielded from the 12.4% Social Security portion once combined earnings pass the cap. The estimator models this, along with the 0.9% Additional Medicare surtax that starts at $200,000 single or $250,000 married regardless of the cap.

📆 Quarterly Payment Timing

Federal estimated payments are due April 15, June 15, September 15, and January 15. Underpaying by too much triggers an underpayment penalty, and the IRS charges interest on the shortfall from the original due date, so a small cushion is usually cheaper than a surprise.

State-Specific Tax Tip

Choose a filing state to load a tailored note about state income tax and quarterly filing requirements.

Frequently Asked Questions

How much should a rideshare driver set aside for taxes?

A common planning range for 1099 gig work is 25% to 35% of net profit, which is why the calculator shows a quarterly per-payment figure. Drivers in high-tax states such as Oregon or Minnesota land near the top of that range, while drivers in Texas, Florida, Washington, Nevada, South Dakota, Tennessee, Wyoming, New Hampshire and Alaska owe no state income tax at all.

What is the self-employment tax rate for gig workers?

Self-employment tax is 15.3% and it is calculated on 92.35% of your Schedule C net profit, not on your gross fares. That covers 12.4% Social Security and 2.9% Medicare. Social Security applies only up to the annual wage base, and any W-2 wages you earned consume that base first. You then deduct half of the Social Security and basic Medicare portions before ordinary federal income tax brackets are applied.

Does the IRS standard mileage rate lower my taxes?

Yes. Every business mile driven is a deductible expense, so higher mileage directly reduces Schedule C net profit and therefore reduces self-employment tax, federal income tax, and state income tax. The calculator applies the rate that was in force for each half of the year, because the IRS publishes a separate rate for January to June and July to December. It also compares the standard rate against actual vehicle expenses so you can see which one saves more.

When are quarterly estimated tax payments due?

For a calendar tax year the four federal estimated payment deadlines are April 15, June 15, September 15, and January 15 of the following year. If a due date lands on a weekend or federal holiday the deadline moves to the next business day.

Can I use the standard mileage rate and still deduct other expenses?

You can, but not for the same items twice. When you use the standard mileage rate it already covers gas, oil, repairs, insurance, and depreciation. Separately deductible business costs include parking and tolls, phone plans, a hot bag or insulated cooler, dashcam subscriptions, tax preparation software, and the business share of your rideshare platform fees.

I have a W-2 job as well as gig income. How does that work?

Tick the W-2 box and the estimator stacks the two. Your W-2 wages use up the Social Security wage base first, the standard deduction is taken once against your combined income, and the federal tax on your 1099 profit is the difference between the tax on all your income and the tax on the W-2 alone. Any tax withheld on the W-2 job is then credited against your total liability, so it can reduce or even eliminate your quarterly payments.

Does the QBI deduction apply to gig workers?

Yes. Section 199A generally lets a self-employed worker deduct 20% of qualified business income, and it stacks on top of the standard deduction rather than replacing it. For a sole proprietor with no employees the calculation simplifies to 20% of taxable income before the deduction, and the calculator applies that automatically. For 2026 the deduction is additionally limited by W-2 wages and vehicle basis above roughly 201750/403500 of taxable income — the tool flags that you have crossed the line but does not model the limitation.

What if my expenses are larger than my gig income?

Then you have a business loss rather than a profit. No self-employment tax is due on a loss, and the loss can offset other income such as W-2 wages, which lowers your income tax. The estimator applies that offset and flags it. The statutory excess business loss limitation that caps how much of a large loss can be used in one year is not modelled, so a very large loss needs a tax professional's review.

Is this calculator tax advice?

No. It produces a planning estimate from published federal and state rate tables. Your actual liability depends on all of your income, deductions, credits, and residency rules. Confirm your filing with a licensed tax professional or the IRS directly.

State-by-state gig tax guides

Each guide is a full worked 2026 example for that jurisdiction, generated from the same engine that powers the calculator above, plus the state's actual bracket schedule where one exists and an honest account of what that state does and does not tax.

California New York Texas Florida Washington Illinois Pennsylvania Georgia Arizona Colorado North Carolina Tennessee

Disclaimer

This tool provides an educational estimate only and is not tax, legal, or financial advice. Every figure is generated in your own browser from published federal and state rate tables held locally with the calculator, and is not a substitute for a filed return prepared with your complete financial picture.

California and New York use real graduated brackets; every other state is approximated from a single planning rate per jurisdiction and does not model state standard deductions beyond the figure shown, credits, local or municipal income taxes, or reciprocity agreements. Neither state figure includes New York City or Yonkers local tax. Federal estimates model the Social Security wage base with W-2 priority, the additional Medicare surtax, the self-employed health insurance profit cap and the Child Tax Credit with its phase-out. The Section 199A qualified business income deduction is modelled at 20% with its statutory minimum; above the statutory threshold its W-2 wage and vehicle-basis limits are not applied, so figures for filers above that level are a lower bound. The excess business loss limitation is not modelled.