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//// Financial · Tax Summary

Freelancer Annual Tax Summary

Every number in one place. Enter your 1099 income and deductions to see the full tax waterfall — SE tax, above-the-line deductions, AGI, federal income tax by bracket, state tax, quarterly payments, and net take-home.

401(k) Limit 2024$23,000
Roth IRA Limit$7,000
S&P 500 Avg Return~10%/yr

Net SE Income

$70,550

Total Tax

$18,798

23.5% effective rate

Quarterly Payment

$4,699

Take-Home

$51,752

Income & Filing

Total self-employment revenue before expenses

$

Add any non-1099 income here

$

Business Expenses

Actual expenses (simplified or regular method)

$

Business miles — deducted at $0.67/mi

mi
$
$

Enter full amount — 50% auto-applied

$
$

Above-the-Line Deductions

SEP-IRA max for your income: $17,638

$

Self-employed health, dental, vision, LTC (IRC §162(l))

$

Used to calculate safe harbor quarterly payments

$

Tax Waterfall

Gross 1099 income

$80,000

− Business expenses

6 categories

−$9,450

= Net SE income

$70,550

− Self-employment tax

SS 12.4% + Medicare 2.9%

−$9,968

− Above-the-line deductions

½ SE + retirement + health ins

−$19,784

= AGI

$50,766

− Standard deduction

Single

−$14,600

= Federal taxable income

$36,166

− Federal income tax

8.1% effective

−$4,108

− California state tax

9.3% effective

−$4,721
Net take-home$51,752

Quarterly Estimated Payments

Q1April 15, 2025
$4,699
Q2June 16, 2025
$4,699
Q3September 15, 2025
$4,699
Q4January 15, 2026
$4,699
Safe harbor option: $4,112/quarter100% of prior year tax — no underpayment penalty

Recommended Tax Savings Balance

$18,798

Keep this in a HYSA dedicated to taxes. Pay quarterly from here.

1099-K: Gross income over $5,000 — expect a form from your platform(s).

Expense Breakdown

Home office$2,400
Mileage (5,000 mi × $0.67)$3,350
Software & subscriptions$1,200
Equipment & hardware$1,500
Business meals (50% of $800)$400
Other business expenses$600
Total deductions$9,450