U.S. taxes for freelancers & 1099 contractors
Freelancer taxes, made clear.
Practical, plain-English guides on self-employment tax, deductions, quarterly payments and business setup, written for independent workers in the United States.
- 8topic areas
- 2026tax year rules
- Freeguides & tools
Featured guideHow to Become Self-Employed in the US: Step-by-Step Guide (2026)Read the step-by-step guide →Interactive tool
Write-off Finder: how much could your deductions save you?
Tap the business expenses you have, adjust the yearly amounts and pick your tax bracket. We’ll estimate how much tax those write-offs could save you in 2026.
Getting Started
New to self-employment? Start here
Getting StartedW-2 vs 1099: How Being an Independent Contractor Changes Your TaxesRead guide →
Getting StartedHow Much Should I Set Aside for Taxes as a 1099 Contractor?Read guide →
Getting StartedSole Proprietorship vs LLC for Freelancers: Which Is Better?Read guide →
Getting StartedDo I Need an EIN as a Sole Proprietor? Pros, Cons and How to ApplyRead guide →
Getting StartedSide Hustle Taxes: What You Owe If You Earn Extra IncomeRead guide →
Getting StartedDo Freelancers Need a Business License? Rules by StateRead guide →Self-Employment Taxes · Free tool
Estimate your self-employment tax
Move the slider to your expected net profit for 2026 (income minus business expenses) to see your estimated Social Security and Medicare tax.
Simplified estimate: 15.3% of 92.35% of net earnings. Excludes income tax and the Social Security wage-base cap. Not tax advice.
How much should I set aside? →Self-Employment Taxes
Quarterly estimated tax deadlines
Estimated payments (Form 1040-ES) for the 2026 tax year and the start of 2027. When a date falls on a weekend or holiday, it moves to the next business day.
FAQ
Common questions from freelancers
Short answers to the questions we hear most. Each one links to a full guide.
Do I have to pay quarterly estimated taxes?
Generally yes, if you expect to owe $1,000 or more in federal tax for the year after withholding and credits. See how much to set aside →
How are 1099 taxes different from W-2 taxes?
No one withholds tax from your payments, and you pay both halves of Social Security and Medicare through self-employment tax. Read W-2 vs 1099 →
Do I need an LLC to freelance?
No. Most freelancers can start as a sole proprietor; an LLC mainly adds liability protection. Compare sole proprietorship vs LLC →
Is side hustle income taxable?
Yes, whether or not you receive a 1099. Read the side hustle tax guide →
Your first year as a freelancer, step by step
Use our first-year checklist to set up your finances, track expenses and stay ahead of every tax deadline.
Freelance Tax HQ publishes educational content only and does not provide tax, legal or financial advice. For your specific situation, consult a CPA or enrolled agent.