ENES

How we calculate and verify our numbers

Tax numbers affect real decisions, so we want you to be able to check ours. This page explains where every figure comes from, what our calculators assume, and how we catch mistakes.

1. Official sources only

Every rate, limit and date comes from a primary source: IRS revenue procedures, notices, forms and instructions, and the Social Security Administration. Each calculator lists its sources at the bottom of the page. We do not copy figures from other calculators or blogs.

2. One place for each year's numbers

All figures for a tax year live in a single data file, each one next to the link to its source. When the IRS publishes new numbers, we update that file and every calculator and guide changes at once. Current tax year: 2026, last reviewed on 2026-09-22.

3. Tested against the IRS

The math behind our calculators is covered by automated tests. For example, our federal income tax function must reproduce, to the cent, every amount in the IRS tax rate tables for all four filing statuses, and our self-employment tax function must follow the steps of Schedule SE. If a test fails, the site does not update.

4. What our calculators assume

Our results are estimates. Unless a calculator says otherwise, it assumes:

  • Federal taxes only. State and local taxes are not included.
  • The standard deduction, not itemized deductions.
  • No tax credits (such as the Child Tax Credit or the Earned Income Tax Credit), which can lower your tax.
  • For the qualified business income (QBI) deduction: one business in which you materially participate, with no employees on payroll and no significant business property. This is typical for freelancers and gig workers.
  • No capital gains, and no income from other businesses or partnerships.

We keep cents in the math and round only what we show you. The IRS lets you round to whole dollars on your return, so your forms may differ by a few dollars.

5. Your privacy

Calculators run entirely in your browser. The numbers you type are not sent to us or stored anywhere. If you use the "copy link" button, your numbers are saved only in that link, so share it only with people you trust.

6. Corrections

If you think a number is wrong, please tell us at hola@netacalc.com. We review every report, fix confirmed errors quickly and update the review date on the page.

7. What NetaCalc is not

NetaCalc is an educational resource, not a tax preparer or an advisor. We explain the rules and do the math; we do not tell you what to do in your specific situation. For decisions with real consequences, talk to a tax professional such as a CPA or an Enrolled Agent.

Sources

  1. IRS: Tax inflation adjustments for tax year 2026irs.gov
  2. IRS Rev. Proc. 2025-32irs.gov
  3. IRS: Self-employment tax (Social Security and Medicare taxes)irs.gov
  4. IRS: About Schedule SE (Form 1040)irs.gov
  5. SSA: Contribution and benefit basessa.gov
  6. IRS: Questions and answers for the Additional Medicare Taxirs.gov
  7. IRS: Estimated taxesirs.gov
  8. IRS: Form 1040-ES, Estimated Tax for Individuals (2026)irs.gov
  9. IRS Publication 505: Tax Withholding and Estimated Taxirs.gov
  10. IRS: Form 2210, Underpayment of Estimated Taxirs.gov
  11. IRS Direct Payirs.gov
  12. IRS: EFTPS, the Electronic Federal Tax Payment Systemirs.gov
  13. IRS: Instructions for Forms 1099-MISC and 1099-NECirs.gov
  14. IRS: Form 1099-NEC and independent contractorsirs.gov
  15. IRS: FAQs on the Form 1099-K threshold under the One, Big, Beautiful Billirs.gov
  16. IRS: Understanding your Form 1099-Kirs.gov
  17. IRS: What to do if you receive a Form 1099-Kirs.gov
  18. IRS: Backup withholdingirs.gov
  19. IRS: Simplified option for home office deductionirs.gov
  20. IRS: Instructions for Schedule C (Form 1040)irs.gov
  21. IRS: Quarterly interest ratesirs.gov
  22. IRS: Individual Taxpayer Identification Number (ITIN)irs.gov
  23. IRS: How do I apply for an ITIN?irs.gov
  24. IRS Tax Topic 857: Individual taxpayer identification number (ITIN)irs.gov
  25. IRS: Instructions for Form W-7irs.gov
  26. Uber: Tax season guide for drivers and couriersuber.com
  27. DoorDash: Dasher guide to taxeshelp.doordash.com
  28. Stripe: Guide to 1099 tax forms for DoorDash Dasherssupport.stripe.com
  29. IRS: Qualified business income deductionirs.gov
  30. IRS: Federal income tax rates and bracketsirs.gov
  31. IRS: About Form 1040, U.S. Individual Income Tax Returnirs.gov
  32. IRS: Gig Economy Tax Centerirs.gov
  33. IRS Publication 463: Travel, Gift, and Car Expensesirs.gov
  34. IRS: About Schedule C (Form 1040), Profit or Loss From Businessirs.gov
  35. IRS: What the "No Tax on Tips" deduction means for youirs.gov
  36. IRS: Standard mileage ratesirs.gov
  37. IRS Tax Topic 510: Business use of carirs.gov
  38. IRS Publication 587: Business Use of Your Homeirs.gov
  39. IRS Publication 334: Tax Guide for Small Businessirs.gov
  40. IRS Publication 529: Miscellaneous Deductions (work clothes and uniforms)irs.gov
  41. IRS: Tangible property final regulations (de minimis safe harbor)irs.gov
  42. IRS: Retirement plans for self-employed peopleirs.gov
  43. IRS: Independent contractor (self-employed) or employee?irs.gov
  44. IRS Tax Topic 751: Social Security and Medicare withholding ratesirs.gov
  45. IRS: About Form SS-8, Determination of Worker Statusirs.gov
  46. IRS: About Form 8919, Uncollected Social Security and Medicare Tax on Wagesirs.gov
  47. IRS: Business structuresirs.gov
  48. IRS: Limited liability company (LLC)irs.gov
  49. IRS: Single member limited liability companiesirs.gov
  50. IRS: S corporationsirs.gov
  51. IRS: S corporation compensation and medical insurance issuesirs.gov
  52. IRS: About Form 8832, Entity Classification Electionirs.gov
  53. IRS: About Form 2553, Election by a Small Business Corporationirs.gov
  54. FinCEN: Beneficial ownership information reportingfincen.gov
  55. IRS: Get an employer identification numberirs.gov
  56. IRS: Instructions for Form SS-4, Application for Employer Identification Numberirs.gov
  57. IRS: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500irs.gov
  58. IRS: Retirement topics, 401(k) and profit-sharing plan contribution limitsirs.gov
  59. IRS Publication 560: Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)irs.gov
  60. IRS: One-participant 401(k) plansirs.gov
  61. IRS: Instructions for Form 7206, Self-Employed Health Insurance Deductionirs.gov
  62. IRS Publication 974: Premium Tax Credit (PTC)irs.gov
  63. HealthCare.gov: Health coverage for the self-employedhealthcare.gov
  64. IRS: Home office deductionirs.gov
  65. IRS: About Form 8829, Expenses for Business Use of Your Homeirs.gov
  66. Stripe: Guide to 1099 tax forms for Instacart shopperssupport.stripe.com
  67. Lyft Help: Tax information for US drivershelp.lyft.com
  68. IRS: Questions and answers about the new deduction for qualified overtime compensationirs.gov
  69. IRS Fact Sheet FS-2026-13: Deduction for qualified overtime compensationirs.gov
  70. IRS: What to know about the no tax on overtime deductionirs.gov
  71. IRS: Schedule 1-A (Form 1040), Additional Deductionsirs.gov
  72. IRS: 2026 General Instructions for Forms W-2 and W-3 (box 12, codes TP and TT)irs.gov
  73. U.S. Department of Labor: Overtime paydol.gov
  74. IRS Notice 2025-69: Guidance for individuals who received qualified tips or qualified overtimeirs.gov
  75. IRS: Occupations that customarily and regularly received tips on or before Dec. 31, 2024irs.gov
  76. IRS: Final regulations listing occupations where workers customarily and regularly receive tipsirs.gov
  77. IRS: About Form 4868, Application for Automatic Extension of Time to Fileirs.gov
  78. IRS: Get an extension to file your tax returnirs.gov
  79. IRS: Failure to file penaltyirs.gov
  80. IRS: Failure to pay penaltyirs.gov
  81. IRS: Interestirs.gov
  82. IRS: Payment plans, installment agreementsirs.gov
  83. IRS: Online payment agreement applicationirs.gov
  84. IRS Tax Topic 202: Tax payment optionsirs.gov
  85. IRS: Offer in compromiseirs.gov
  86. IRS: Understanding your IRS notice or letterirs.gov
  87. IRS: Understanding your CP2000 series noticeirs.gov
  88. IRS: Understanding your CP14 noticeirs.gov
  89. IRS: IRS auditsirs.gov
  90. IRS: How to know it is really the IRS calling or knocking on your doorirs.gov
  91. IRS: Taxpayer Bill of Rightsirs.gov
  92. IRS: State government websitesirs.gov
  93. IRS: Correction to state and local income tax deduction amount in the 2026 Form 1040-ESirs.gov
  94. IRS Tax Topic 503: Deductible taxesirs.gov
  95. California Franchise Tax Board: Estimated tax paymentsftb.ca.gov
  96. New York State Department of Taxation and Finance: Who must make estimated tax payments?tax.ny.gov
  97. New York State Department of Taxation and Finance: Estimated tax payment due datestax.ny.gov
  98. Florida Department of Revenue: Do I have to file a personal income tax return in Florida?floridarevenue.com
  99. Texas Comptroller: Starting a new business (no personal income tax; sole proprietors exempt from franchise tax)comptroller.texas.gov
  100. Nevada Department of Taxation: Income tax in Nevadatax.nv.gov
  101. South Dakota Department of Revenue: Taxes for individualsdor.sd.gov
  102. Tennessee Department of Revenue: Hall income tax repealed beginning January 1, 2021revenue.support.tn.gov
  103. New Hampshire Department of Revenue Administration: Repeal of the Interest and Dividends Tax now in effectrevenue.nh.gov
  104. Washington Department of Revenue: Capital gains taxdor.wa.gov
  105. Washington Department of Revenue: Business and occupation (B&O) taxdor.wa.gov
  106. Washington State Legislature: ESSB 6346, Chapter 238, Laws of 2026 (tax on individual income over $1 million)lawfilesext.leg.wa.gov
  107. IRS: Earned income and Earned Income Tax Credit (EITC) tablesirs.gov
  108. IRS: Who qualifies for the Earned Income Tax Credit (EITC)irs.gov
  109. IRS: When to expect your refund if you claimed the EITC or Additional Child Tax Creditirs.gov
  110. IRS Publication 596: Earned Income Creditirs.gov
  111. IRS: Check if you need to file a tax returnirs.gov
  112. IRS Publication 501: Dependents, Standard Deduction, and Filing Informationirs.gov
  113. IRS: Manage taxes for your gig workirs.gov
  114. IRS: Instructions for Form 8995irs.gov
  115. IRS: Internal Revenue Bulletin 2026-39 (final regulations on car loan interest)irs.gov
  116. IRS: Guidance on the new deduction for car loan interestirs.gov
  117. IRS: Schedule 1-A, Additional Deductions: what to know about the new formirs.gov
  118. IRS: Instructions for Form 1040 (EIC Worksheet B for the self-employed)irs.gov
  119. Social Security Administration: Quarter of coveragessa.gov
  120. Social Security Administration: Social Security credits and benefit eligibilityssa.gov
  121. Social Security Administration: my Social Security accountssa.gov
  122. IRS: Paymentsirs.gov
  123. IRS: Direct Pay helpirs.gov
  124. IRS: Pay your taxes by debit or credit card or digital walletirs.gov
  125. IRS: Pay your taxes with cashirs.gov
  126. IRS: How long should I keep records?irs.gov
  127. IRS: What kind of records should I keepirs.gov
  128. IRS Tax Topic 305: Recordkeepingirs.gov
  129. IRS Publication 583: Starting a Business and Keeping Recordsirs.gov
  130. IRS Tax Topic 511: Business travel expensesirs.gov
  131. IRS Notice 2026-60: 2026-2027 special per diem ratesirs.gov
  132. IRS Notice 2025-54: 2025-2026 special per diem ratesirs.gov
  133. GSA: Per diem rates (meals and incidental expenses by location)gsa.gov
  134. IRS Publication 946: How To Depreciate Propertyirs.gov
  135. IRS: Burden of proofirs.gov
  136. IRS: Transcript types for individuals and ways to order themirs.gov
  137. IRS Publication 509: Tax Calendarsirs.gov
  138. IRS: Retirement topics, IRA contribution limitsirs.gov
  139. IRS: About Form 1040-X, Amended U.S. Individual Income Tax Returnirs.gov
  140. Grubhub for Drivers: How will I receive my 1099 form?driver-support.grubhub.com
  141. IRS: About Form W-9, Request for Taxpayer Identification Number and Certificationirs.gov