Self-employed · United States

    Self-Employment Tax Estimator (1099)

    Beta estimate for Schedule SE style calculation. Does not include credits, QBI deduction, or advanced edge cases.

    Last updated: May 23, 2026SE earnings: 92.35% of net profitSE tax: SS 12.4% + Medicare 2.9%Half-SE deduction applied
    Inputs

    Configure your scenario

    Enter net self-employment profit, other income, and filing status.

    Gross income

    $90,000

    Total tax

    $22,567

    Effective rate

    25.1%

    Breakdown

    Detailed estimate

    SE taxable earnings (92.35%)
    $83,115
    SE tax (SS 12.4% + Medicare 2.9%)
    $12,717
    Deductible half of SE tax
    -$6,358
    Federal income tax estimate
    $9,850
    Total estimated tax
    $22,567
    Effective rate: 25.1%
    FAQ

    Self-employment tax — quick answers

    Why is 92.35% used for SE earnings?+

    IRS Schedule SE applies 92.35% of net profit as the base before SE tax rates are applied.

    Does this include QBI deduction or credits?+

    No. This calculator focuses on core SE tax and a simple federal layering estimate.

    Sources & Act Reference

    Self-employment statutory references and model notes

    Schedule SE Instructions

    92.35% net earnings treatment and self-employment tax framework.

    IRS Topic 751

    Social Security and Medicare rate structure underlying SE calculations.

    SSA wage base

    Social Security wage ceiling used for annual cap logic.

    Rule Trace

    Applied rule and official references

    Applied rule: us-self-employment-tax-schedule-se-style-v2025

    Compliance checklist

    Validate whether your case needs Schedule C expenses, QBI deduction, NIIT, or quarterly 1040-ES payments.

    Smart Insight

    Estimated total tax for this self-employment scenario is $22,567.