Our editorial standards
Every figure used by a calculator comes from an official government source and is stored in a single configuration, so the calculators and the written examples on each page always use the same numbers. We review the configuration when the IRS or SSA publishes new figures and whenever a reader reports a problem. Examples in our articles are generated from the same code as the calculators, so they cannot drift apart. We do not accept payment to change a calculation or a recommendation.
Where the numbers come from
- 2026 federal income tax brackets and standard deductions: IRS Revenue Procedure 2025-32, summarized in the IRS inflation adjustments announcement.
- Social Security wage base ($184,500): Social Security Administration contribution and benefit base.
- Standard mileage rate (76¢ per mile): The 72.5¢ rate for January 1 – June 30, 2026 comes from IRS Notice 2026-10, and the 76¢ rate for July 1 – December 31, 2026 comes from IRS Announcement 2026-11 (Internal Revenue Bulletin 2026-29). See also the IRS standard mileage rates page. Our calculators apply one rate to all miles.
- Self-employment tax: IRS self-employment tax guidance.
- Qualified business income (QBI) deduction: IRS QBI deduction guidance.
- Estimated tax deadlines: IRS estimated taxes.
How the 1099 and gig platform calculators work
The 1099 calculator, the Multi-Platform calculator and the DoorDash, Uber, Lyft, Instacart and Etsy calculators all use the same engine. The platform pages only change the labels, defaults and examples, and the Multi-Platform calculator adds up income from several apps and a single combined mileage total before running the same steps. It also supports the head of household filing status.
- Mileage deduction = business miles × $0.76 per mile.
- Net profit (Schedule C) = gross earnings − mileage deduction − other expenses, never below zero.
- Self-employment tax = 15.3% × 92.35% of net profit. The Social Security part (12.4%) stops at the wage base and the Medicare part (2.9%) does not. A further 0.9% applies above $200,000 for single filers ($250,000 married filing jointly). No self-employment tax is charged when net earnings are under $400.
- Adjusted income = net profit − half of the self-employment tax.
- Federal income tax = the 2026 brackets applied to adjusted income − standard deduction − QBI deduction. The QBI deduction is 20% of qualified business income, limited to 20% of taxable income before the deduction, and can be switched off on the 1099 calculator.
- State income tax = a flat approximate effective rate for the state you pick, applied to adjusted income.
- Quarterly set-aside = (self-employment tax + federal tax + state tax) ÷ 4. Quarterly input amounts are multiplied by 4 first.
- Net take-home = gross earnings − mileage deduction − other expenses − total tax.
2026 figures used
Standard deductions: single $16,100, married filing jointly $32,200, head of household $24,150. Social Security wage base: $184,500. Brackets by filing status:
Single
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $640,600 |
| 37% | $640,600 | and above |
Married filing jointly
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $24,800 |
| 12% | $24,800 | $100,800 |
| 22% | $100,800 | $211,400 |
| 24% | $211,400 | $403,550 |
| 32% | $403,550 | $512,450 |
| 35% | $512,450 | $768,700 |
| 37% | $768,700 | and above |
Head of household
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $17,700 |
| 12% | $17,700 | $67,450 |
| 22% | $67,450 | $105,700 |
| 24% | $105,700 | $201,750 |
| 32% | $201,750 | $256,200 |
| 35% | $256,200 | $640,600 |
| 37% | $640,600 | and above |
Head of household brackets are used only by the Paycheck Calculator.
Other calculators
The Paycheck Calculator applies the same brackets and FICA rules to an annual salary, subtracting traditional 401(k) contributions and pre-tax health premiums, with a flat state tax rate you enter. The Quarterly Estimated Tax Deadline Calculator runs the same self-employment and income tax steps on your expected net profit, divides the total by four, applies the 90%, 100% and 110% safe-harbor tests and counts down to the next IRS deadline from your device's clock. The Mileage Deduction Calculator multiplies your first-half miles by 72.5¢ and your second-half miles by 76¢, then compares your tax with and without the deduction. The Hourly to Salary Calculator multiplies your hourly rate by hours and weeks worked, adds overtime at your chosen multiplier and applies a flat tax rate you choose for the after-tax view.
Assumptions and limitations
- Gig income is assumed to be your only income. If you also have a W-2 job or a working spouse, your actual bracket and tax will be higher.
- Credits (such as the child tax credit or earned income credit), itemized deductions, self-employed health insurance, retirement plan contributions, the alternative minimum tax and local taxes are not included.
- State tax uses approximate effective rates for a typical gig income, not each state's full rules.
- One mileage rate is applied to all miles, even though the IRS rate changed in the middle of 2026.
- Underpayment penalties and interest are not calculated.
- The temporary federal deduction for qualified tip income (2025–2028) is not modeled. Eligibility and limits depend on IRS guidance, so ask a tax professional whether your tips qualify.
- Estimated tax due dates move to the next business day when they fall on a weekend or on Martin Luther King Jr. Day, but other local holidays are not modeled.
Update schedule and change log
We update the tax tables once a year when the IRS and SSA publish new figures, and the mileage rate whenever the IRS changes it.
- October 23, 2026: Added state versions of the Multi-Platform calculator (California, Texas, New York, Florida), share and print buttons, and a separate Salary & Hourly category.
- October 23, 2026: Added the Quarterly Estimated Tax Deadline Calculator and the Mileage Deduction Calculator (with the 72.5¢ / 76¢ split rate).
- October 23, 2026: Added the Multi-Platform 1099 Tax Calculator for workers who earn across several apps.
- October 23, 2026: Added the DoorDash vs. Uber taxes comparison and the guide to mileage tracking apps for gig workers. Corrected our expense examples so car washes are not listed as a deduction on top of the standard mileage rate.
- October 23, 2026: Published the Complete Gig Worker Tax Guide for 2026, which explains the same sources and formulas in plain English.
- October 22, 2026: Tax tables updated to 2026. Standard mileage rate set to 76¢. DoorDash, Uber, Lyft, Instacart and Etsy calculators added.
Corrections
If you believe a figure or formula is wrong, send us the details. We review every report, and when we confirm a mistake we correct the calculator and note the change here.
This page describes educational estimates and is not tax advice. See our terms.