For gig workers, freelancers, 1099 contractors, side hustlers, and small business owners. Fill in your numbers. The worksheet shows every step: mileage deduction, SE tax base, Child Tax Credit, federal income tax bracket, quarterly payment schedule. Print it and put it in your tax file.
Last reviewed May 2026
| Platform / source | Line | Uber | |
| Gross 1099 income | 1A | Schedule C line 1 (gross receipts) | $0 |
| Business miles driven | 2A | Your mileage log total | 0 |
| IRS standard mileage rate (2026) | 2B | IRS Notice (confirmed 2026) | $0.725/mi |
| Mileage deduction (2A × 2B) | 2C | Schedule C, line 9 | $0 |
| Other business expenses | 2D | Phone, equipment, supplies | $0 |
| Total deductions (before SE deduction) | 2E | 2C + 2D | $0 |
| Net self-employment income | 2F | 1A minus 2E = Schedule C line 31 | $0 |
| SE tax base (net SE income × 92.35%) | 3A | Schedule SE line 4a (2F × 0.9235) | $0 |
| Social Security tax portion (3A × 12.4%, up to $184,500 wage base) | 3B | Schedule SE line 5 (capped at SS wage base) | $0 |
| Medicare tax portion (3A × 2.9%, no cap) | 3C | Schedule SE line 6 | $0 |
| Self-employment tax (3B + 3C) | 3D | Schedule SE line 12 | $0 |
| Deductible half of SE tax (3D × 50%) | 3E | Form 1040, Schedule 1, line 15 | $0 |
| Adjusted gross income (AGI) | 4A | 2F minus 3E = Form 1040 line 11 | $0 |
| Standard deduction | 4B | 2026: Single $16,100 / MFJ $32,200 / HoH $24,150 | $0 |
| Filing status | 4C | Form 1040 line 2 | Single |
| Taxable income (4A minus 4B) | 4D | Form 1040 line 15 | $0 |
| Federal income tax (bracket math) | 4E | 2026 tax brackets (IRS Rev. Proc. 25-32) | $0 |
| State income tax estimate | 4F | 4D × state rate (educational estimate) | $0 |
| Total estimated tax (SE + federal + state) | 4G | 3D + 4E + 4F | $0 |
| Effective rate on gross income | 4H | 4G / 1A | 0% |
| Annual estimated tax owed | 5A | Line 4G | $0 |
| Per-quarter payment (5A ÷ 4) | 5B | Equal quarterly installments | $0 |
| Q1 payment — due April 15, 2026 | Q1 | Jan 1 – Mar 31 income period | $0 |
| Q2 payment — due June 16, 2026 | Q2 | Apr 1 – May 31 income period | $0 |
| Q3 payment — due September 15, 2026 | Q3 | Jun 1 – Aug 31 income period | $0 |
| Q4 payment — due January 15, 2027 | Q4 | Sep 1 – Dec 31 income period | $0 |
This worksheet is designed to show you the exact IRS math for your self-employment taxes, step by step. It mirrors the calculation flow you would follow if you filled out Schedule SE and Schedule C by hand. The goal is not to replace your CPA, it is to help you understand the numbers before your appointment.
Fill in your gross income, miles, and expenses in the input section above. The worksheet auto-calculates and fills in every line. When you are ready, click Print Worksheet to get a clean printable version you can file with your records.
Line 2C, mileage deduction: The 2026 IRS standard mileage rate is 72.5 cents per mile. You can only use this rate if you have not claimed depreciation or Section 179 on the vehicle in a prior year. Actual expense method is an alternative, but most gig drivers choose standard because it is simpler and usually produces a larger deduction.
Line 3A, SE tax base (92.35%): The IRS applies this factor because an employee's SE tax equivalent (the employer's half) is excluded from gross income. You multiply net SE income by 0.9235 before applying the 15.3% rate. This is built into Schedule SE automatically.
Line 3B, Social Security cap: The Social Security portion of SE tax (12.4%) applies only up to the $184,500 wage base for 2026. If your SE base exceeds that, SS tax stops at $184,500 and only Medicare (2.9%) continues above it. High-income consultants and multi-platform drivers sometimes hit this cap.
Line 4B, standard deduction: For 2026, the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. If you have significant itemized deductions (mortgage interest, state taxes paid), compare your itemized total to the standard deduction before choosing.
Gig workers do not have an employer withholding taxes from each payment. The IRS expects you to send in quarterly estimates four times per year. Missing all four quarters and paying in full in April can trigger an underpayment penalty, even if you pay the entire amount owed.
The 2026 Q2 payment is due June 16 (not June 15, because June 15 falls on a Sunday). A missed or short quarterly payment triggers a penalty calculated per quarter, at roughly 7-8% annualized on the shortfall. The best protection is the safe harbor rule noted at the bottom of Section 5 above.
This worksheet is designed to provide educational estimates of self-employment tax and federal income tax obligations based on the inputs you enter. Results are not tax advice and should not be used as a substitute for guidance from a qualified tax professional. Tax laws may have changed since this worksheet was last updated. The mileage rate and tax constants used reflect 2026 published IRS figures. State income tax estimates are provided as a general reference and may not reflect your actual state tax liability. Always verify quarterly estimated tax amounts with IRS Form 1040-ES or a qualified tax preparer.