US 1099 Self‑Employment Tax Calculator (2025)
Estimate your 2025 self‑employment, federal, and state income taxes as a 1099 contractor or freelancer. This calculator helps you project quarterly payments and effective tax rates across U.S. states with both flat and progressive tax systems. Note: This tool is an estimator only — for personalized tax planning and filings, always consult a licensed CPA or tax professional.
Using OR progressive brackets (estimator).
Current effective state rate:8.3%
$5/sqft up to 300 sqft.
Summary
Schedule C net profit$99,500.00
State effective rate (taxable)8.3%
AGI$92,470.55
Taxable income$61,976.44
Federal income tax$8,687.82
Self‑employment tax$14,058.90
State income tax (est.)$5,131.94
Total tax$27,878.66
Effective tax on profit28.0%
Federal effective rate (taxable)14.0%
Combined fed+state rate (taxable)22.3%
Quarterly estimated taxes to IRS (Form 1040‑ES)
each ≈ $6,969.66Q1 due Apr 15$6,969.66
Q2 due Jun 15$6,969.66
Q3 due Sep 15$6,969.66
Q4 due Jan 15 (next year)$6,969.66
Dates move to the next business day if they fall on a weekend/holiday. This is an estimator; safe‑harbor rules may let you pay based on last year’s tax.
Deductions used
Std vs itemizedStandard ($15,000.00)
QBI deduction$15,494.11
Half SE tax (above‑line)$7,029.45
HSA$0.00
SE health premiums$0.00
Traditional IRA$0.00
SEP / Solo‑401(k)$0.00
Mileage deduction$1,750.00
Home office (simplified)$750.00
QBI simplified: assumes below phase‑out and non‑SSTB. For detailed wage/UBIA limits, use Form 8995/8995‑A.
Assumptions
- 2025 Social Security wage base: 176,100
- SE tax: 12.4% OASDI up to wage base, 2.9% HI on all SE income, +0.9% Additional HI above threshold
- Std mileage: 0.70/mi (business)
- QBI = 20% of QBI base, limited to 20% of taxable income; ignores W‑2/UBIA cap & SSTB phase‑outs
- State tax: zero in no‑tax states; flat in select states; otherwise uses an effective rate you can override