Taxes for the self-employed

Your own tax position as a contractor, with the official sources.

Start here

PageTypeApplies toState
Taxes for self-employed accountants: an overviewThe federal taxes a US-taxed freelance accountant faces: income tax, self-employment tax, estimated payments, forms, and section 7216 awareness.OverviewUS rule; elsewhere, check your own regulatorDraft

Guides

PageTypeApplies toState
Deductions for freelance accountantsThe US ordinary-and-necessary test and the categories Pub 334 lists for a Schedule C sole proprietor: fees, insurance, travel, meals, home, half of SE tax.GuideUS ruleDraft
Form 1099-NEC: what it is and when you get oneWhat Form 1099-NEC reports, the $2,000 threshold for 2026 payments, the January 31 deadline and what a freelance contractor should do when one arrives.GuideUS ruleDraft
Form W-9 and W-8BEN: which form and whyWhen a US payer wants Form W-9 and when a foreign individual gives Form W-8BEN, what each certifies, who receives it and how long a W-8BEN lasts.GuideUS rule; elsewhere, check your own regulatorDraft
Home office deduction for freelancersUS home office tests (exclusive use, regular use, principal place of business) and the $5-per-square-foot simplified method capped at 300 square feet.GuideUS ruleDraft
Quarterly estimated taxes: who pays and whenWho must pay US estimated tax for 2026, the $1,000 test, 90% and 100% safe harbors, and the four due dates from Form 1040-ES, with a worked illustration.GuideUS ruleDraft
Self-employed taxes outside the US: how to find your rulesA method for finding your own country's self-employment tax rules from the authority itself, with official links, plus the IRS pages for US persons abroad.GuideUS rule; elsewhere, check your own regulatorDraft
Self-employment tax explainedHow US self-employment tax works for 2026: the 15.3% rate, the 92.35% factor, the $184,500 wage base, the $400 test and the half-tax deduction.GuideUS ruleDraft
Tax calendar for US freelancersUS federal dates for tax year 2026: four estimated payments, the 1099-NEC deadline, the April 15, 2027 filing date and extensions, with sources.GuideUS ruleDraft
Taxes on US-source income if you live outside the USA map of IRS rules for nonresident individuals paid by US clients: residency tests, source rules, 30% versus graduated rates, withholding, Form 1040-NR.GuideUS rule; elsewhere, check your own regulatorDraft

Tutorials

PageTypeApplies toState
How to file estimated taxes step by stepStep-by-step US estimated tax payment for 2026: size the amount, check credits, pick a payment method, keep proof. From Form 1040-ES and Pub 505.TutorialUS ruleDraft

Glossary entries

PageTypeApplies toState
Estimated taxUS rule. Estimated tax is how people pay tax during the year when no one withholds it for them, such as self-employed people.GlossaryUS ruleDraft
Form 1099-NECUS rule. Form 1099-NEC is the IRS form used to report nonemployee compensation.GlossaryUS ruleDraft
Form W-8BENUS rule. Form W-8BEN is the IRS certificate of foreign status of beneficial owner for United States tax withholding and reporting, for individuals.GlossaryUS ruleDraft
Self-employment taxUS rule. Self-employment tax is the Social Security and Medicare tax paid by self-employed people.GlossaryUS ruleDraft

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