About 1099Quarterly
1099Quarterly is a set of calculators for 2026 federal tax on 1099 and self-employment income. The figures come from a dated file: brackets, the standard deduction, the Social Security wage base, and the Form 1040-ES due dates. The file's sources are listed below. A number that is not in that file is not on the site.
What you type stays in the browser. The page does not send a profit, a wage, or a name to a server. There is no account. The result in the HTML is the same function the live form runs.
This is not a CPA firm, an enrolled-agent practice, or the IRS. No reviewer is named because none has signed the pages. The worked example and the tests are on the methodology page.
Sources
- IRS: Form 1040-ES (2026) — standard deduction, tax rate schedules, 92.35% SE factor, $184,500 Social Security wage base, due dates, 90/100/110 safe harbor, QBI minimum
- IRS newsroom: tax year 2026 inflation adjustments, including the One, Big, Beautiful Bill standard deduction
- IRS: self-employment tax (Social Security and Medicare), including Additional Medicare Tax thresholds
- IRS: S corporation compensation and medical insurance issues (reasonable compensation)
- IRS fact sheet FS-2008-25: Wage Compensation for S Corporation Officers
- IRS: simplified option for the home office deduction, $5 per square foot up to 300 square feet