GigWorkerTaxTax estimates for 1099 and gig workers

1099 and gig worker tax estimator

Enter what you earned and spent in 2025. See your self-employment tax, income tax, and what to pay each quarter, with every step of the working shown.

The estimator needs JavaScript. Everything below explains what it calculates and how.

How the estimate works

What this tool does

GigWorkerTax estimates the federal tax on 1099 income for one tax year: self-employment tax, federal income tax after the standard deduction and the qualified business income (QBI) deduction, your state's income tax, and the amount to pay each quarter. It runs in your browser. What you type is saved in this browser so it is there when you come back; the calculator does not send it to our server.

The rules it applies

  • Self-employment tax. 15.3% (12.4% Social Security, 2.9% Medicare) on 92.35% of net earnings, with Social Security stopping at the yearly wage base. No self-employment tax below $400 of net earnings (Schedule SE).
  • Income tax. Half of the self-employment tax, health insurance premiums and retirement contributions come off first. Then the standard deduction and the QBI deduction (up to 20%), then the federal brackets for your filing status.
  • Credits. The Child Tax Credit is applied up to your income tax. The Earned Income Tax Credit is refundable, so it can take federal tax below zero.
  • State tax. A typical rate for your state, which you can replace with your own rate.

Sources are IRS Publication 505, Schedule SE, Publication 334 and the yearly inflation adjustments; the methodology page lists every figure and the year it belongs to.

How to read the result

The monthly figure is what is left of your income after business expenses and all the taxes above, divided by twelve. The detailed breakdown lists each deduction and tax in the order they are applied, so each number can be followed back to the one before it. The quarterly amount is the total tax divided by four.

What it does not do

  • It does not file a return or replace one. It is an estimate for planning.
  • It does not itemize deductions, and it does not cover the alternative minimum tax, capital gains or W-2 wages.
  • State tax is one rate on your taxable income, not your state's full bracket table, local taxes or state credits.
  • The refundable part of the Child Tax Credit is not included.
  • It does not include the deductions added by the 2025 tax law for tips, overtime, car loan interest or people 65 and over.

An example

Example. A single delivery driver in Texas earns $60,000 and has $10,000 of business expenses, so net earnings are $50,000.

Self-employment tax is $7,065. Half of it ($3,532) comes off, leaving $46,468. After the $15,750 standard deduction and a QBI deduction of $6,144, taxable income is $24,574 and federal income tax is $2,710. Texas has no state income tax.

Total tax is $9,775, about $2,444 a quarter.

Read more

The guides cover the decisions around the numbers, such as how much to set aside and the 1099 tax guide. Who runs this site is on the about page, and every result is an estimate as described in the disclaimer. There are also guides for DoorDash, Uber and Instacart drivers and for freelancers.

Frequently asked questions

What is a 1099 form?

A 1099 form is an IRS tax document that reports income you received from sources other than an employer. Clients and platforms (e.g., Uber, DoorDash, Upwork) that pay you above the IRS reporting threshold during the year send you a 1099-NEC (Nonemployee Compensation). Unlike a W-2, no taxes are withheld — you are responsible for paying them yourself.

Who needs to pay self-employment tax?

Anyone with net self-employment income of $400 or more must pay self-employment (SE) tax. This covers your Social Security (12.4%) and Medicare (2.9%) contributions — both the employee and employer shares — for a combined rate of 15.3%. You can deduct half of SE tax from your gross income on your federal return.

How do I pay quarterly estimated taxes?

Because no employer withholds taxes for you, the IRS requires quarterly estimated payments if you expect to owe $1,000 or more. For the 2025 tax year the due dates were April 15, 2025, June 16, 2025, September 15, 2025 and January 15, 2026. You can pay online at IRS Direct Pay (irs.gov/payments) or by mailing Form 1040-ES. The calculator above estimates a quarterly amount from your numbers.

What expenses can I deduct as a gig worker?

Common deductible business expenses include: mileage or vehicle costs (70 cents/mile in 2025), phone and internet (business-use portion), equipment and supplies, home office (if used regularly and exclusively for work), platform fees, and health insurance premiums. Keep receipts and records throughout the year. The 20% Qualified Business Income (QBI) deduction may also reduce your taxable income.

Is this calculator free, and where do my numbers go?

It is free and there is no sign-up. What you type is saved in this browser so it is there when you come back, and the calculator does not send it to our server. The Clear My Data button on the last step removes it. Pages load Google Analytics and Google AdSense, which the privacy page describes.