Tax guides for 1099 and gig workers
Plain-English guides to 1099 taxes, IRS forms, deductions and gig work in the U.S.
1099 basics
- 1099 vs W-2: Taxes, Take-Home Pay and How to Compare OffersThe difference between being an employee and an independent contractor, who pays which taxes, a side-by-side example with the same pay, how much more a 1099 job must pay to match a W-2 job, and what to do if you think you are misclassified.
- Do I Need to File Taxes If I Made Little Money on a 1099?The self-employment rule that makes most gig workers file, the 2026 gross income thresholds by filing status and age, why a side gig can force you to file even under the standard deduction, and when filing is worth it even if you don't have to.
- The Estimated Tax Penalty: How It Works and How to Avoid ItWhy the IRS charges a penalty when 1099 workers pay too little during the year, how it is calculated, how much it really costs, the rules that protect you and what to do if you are already behind.
- How 1099 Taxes Work: A Beginner's GuideWhat changes when you get paid on a 1099: the two taxes you owe, how much to set aside, the deductions that lower them, quarterly payments and the forms you file.
- How Much to Set Aside for Taxes as a 1099 WorkerThe share of your self-employment income to save for federal taxes, by profit level, calculated with the real 2026 rules. Why it is higher with a W-2 job, what to add for your state, and a simple system to never be caught short.
- How to Pay Quarterly Estimated Taxes: Step by StepEvery way to pay your quarterly estimated taxes to the IRS: Direct Pay, your IRS Online Account, EFTPS, card, cash and check. What each costs, which one to use if it is your first year, and how to make sure the payment counts for the right quarter.
- IRS Payment Plan: What to Do If You Can't Pay Your TaxesThe IRS payment plan options for self-employed people who owe more than they can pay: short-term and long-term plans, who can apply online, setup fees, what it really costs with a worked example, and the alternatives.
- Got a Letter from the IRS? CP2000, CP14 and Audits ExplainedWhat to do when the IRS writes to you as a freelancer or gig worker: how to tell a real letter from a scam, what the CP2000 and CP14 notices mean, how audits work, how far back the IRS can look, and how to respond.
- No 1099? How to Report Self-Employment Income Without a Tax FormWhy you still owe tax on income that never came with a 1099, the common cases (small clients, cash, payment apps), how to add it up and report it on Schedule C, and what to do if a 1099 arrives late or shows the wrong amount.
- 2026 Tax Calendar for the Self-Employed: Every Federal Deadline for 1099 WorkersAll the federal tax deadlines a freelancer or gig worker needs for the 2026 tax year: quarterly estimated payments, 1099 forms, the filing deadline, extensions and retirement contribution cutoffs.
- Social Security for 1099 Workers: How Self-Employment Tax Builds Your BenefitsDo freelancers and gig workers get Social Security? How self-employment tax earns you credits, how much profit you need in 2026 for a full year of credits, why unreported income costs you later, and how to check your earnings record.
- State Taxes for 1099 Workers: What You Owe Your StateHow state income tax works for freelancers and gig workers: the nine states with no income tax on wages, state estimated payments and their different due dates, working in more than one state, and deducting state taxes on your federal return.
- Tax Extension (Form 4868): More Time to File, Not to PayHow to get an automatic six-month extension to file your federal return, why it does not extend the time to pay, what late filing and late payment really cost with a worked example, and what to do if you cannot pay.
Tax forms
- Form 1099-K Explained: Payment Apps, Gig Work and the Current ThresholdWho sends a 1099-K, the current federal threshold, why the amount is often higher than what you earned, what is and is not taxable, and how to fix errors.
- Form 1099-NEC Explained: What It Is and What to Do With ItWhat the 1099-NEC reports, who has to send it and when, what each box means, how to report it on your return, and what to do if it is wrong or never arrives.
- Schedule C Step by Step for Freelancers and Gig WorkersA plain-English walkthrough of Schedule C: the questions at the top, where your income goes, the expense lines 1099 workers use most, the home office and vehicle sections, and what happens with your profit.
App & gig work
- DoorDash Taxes: A Complete Guide for DashersHow Dashers are taxed, where to get your 1099-NEC, how much to set aside from each payout, the deductions that matter most, and how to pay the IRS during the year.
- Grubhub Driver Taxes: Your 1099-NEC, What to Set Aside and What to DeductHow Grubhub delivery partners are taxed, where and when to get your 1099-NEC, a worked example of a year of deliveries, the deductions that matter most and how to pay the IRS during the year.
- Instacart Shopper Taxes: Your 1099, How Much to Set Aside and What to DeductHow full-service Instacart shoppers are taxed, where to find your 1099-NEC, a worked example of what a year of shopping costs in taxes, the deductions that matter most and how to pay during the year.
- Lyft Driver Taxes: Your 1099-K, 1099-NEC, Annual Summary and DeductionsHow Lyft drivers are taxed, the three tax documents Lyft provides and why your 1099-K is higher than your payouts, a worked example of what to set aside, the deductions that matter and how to pay during the year.
- Uber Driver Taxes: Your 1099s, Tax Summary and DeductionsHow Uber and Uber Eats drivers are taxed, which forms Uber sends and why, how to read your tax summary, what you can deduct, and how much to set aside.
Deductions
- 1099 Deductions by Profession: Drivers, Cleaners, Construction, Stylists and FreelancersThe business expenses self-employed workers can usually deduct, organized by line of work, with the Schedule C line for each one, the rules that apply to everyone and the costs the IRS does not allow.
- Car Loan Interest Deduction: What Gig Drivers and 1099 Workers Need to KnowThe new deduction for interest on a loan for a new, U.S.-assembled car, under the final IRS rules: which vehicles and loans qualify, the income phase-out, how it works for Uber, Lyft and DoorDash drivers who also use the car for business, and how to claim it on Schedule 1-A.
- Earned Income Tax Credit (EITC) for the Self-Employed and Gig WorkersHow the EITC works when your income comes from a 1099: the 2026 credit amounts and income limits, how self-employment income counts as earned income, worked examples for gig workers with and without children, the SSN rule and what to keep in your records.
- Home Office Deduction for the Self-Employed: Rules, Both Methods and an ExampleWho can deduct a home office, the exclusive and regular use tests, the simplified method versus actual expenses with a worked example, the income limit, what happens when you sell your home, and how it affects your mileage.
- No Tax on Tips for Gig Workers and the Self-Employed: How the Deduction WorksWho can take the federal deduction for qualified tips, the $25,000 limit and income phase-out, the extra rules for 1099 workers, a worked example for a delivery driver, and why you still owe self-employment tax on tips.
- The QBI Deduction for Freelancers and Gig Workers, ExplainedHow the qualified business income deduction works for 1099 workers in 2026: what counts as QBI, the taxable income limit that decides the amount for most people, the new minimum deduction, the income thresholds, and how to claim it on Form 8995.
- Self-Employed Health Insurance Deduction: Who Qualifies and How Much It SavesHow 1099 workers can deduct health, dental, vision and long-term care premiums, the employer-plan rule that blocks the deduction, the profit limit, a worked example, and what it does and does not lower.
- SEP IRA vs Solo 401(k): Which Retirement Plan Is Better When You're Self-Employed?The two retirement plans built for freelancers and 1099 workers, compared: 2026 contribution limits, how much you can put in at different profit levels, deadlines, paperwork, Roth options and how much tax a contribution saves.
- Standard Mileage Rate vs Actual Car Expenses: Which Deduction Is Bigger?How the two IRS methods for deducting a car work, two worked examples with the split 2026 mileage rate, the first-year rule that locks you in, what you can add on top of each method and how to keep records.
Your business
- EIN for the Self-Employed: Do You Need One and How to Get It FreeWhat an Employer Identification Number is, when a freelancer, gig worker or LLC needs one, why many sole proprietors get one anyway, and how to apply with the IRS online, by fax or by mail at no cost.
- ITIN Explained: What It Is, How to Apply and How to RenewWhat an IRS ITIN is, who needs one, what it does and does not do, how to apply with Form W-7, how long it takes, when it expires, and how to use it if you are self-employed.
- LLC vs Sole Proprietor: Taxes, Protection and When an LLC Is Worth ItWhat changes, and what does not, when a freelancer or gig worker forms an LLC: federal taxes, liability protection, costs, the S corporation election, EINs and the end of BOI reporting for U.S. companies.