Profession-specific 1099 tax guides
Self-employment tax works the same federally for every 1099 worker — but the deductions, forms, and scenarios that apply to your line of work don't. These guides cover the deductions, gotchas, and worked examples for 15 common 1099 occupations.
- Independent consultants — Independent consultant taxes for 2026: §199A SSTB rules, QBI phase-in at $201,750, Solo 401k strategy, S-corp election, E&O insurance, and worker classification.
- Content creators — Content creator taxes for 2026: YouTube AdSense, Twitch, Patreon, 1099-K reconciliation, sponsorship 1099-NEC, PR-box income, §183 hobby risk, and the SSTB hedge.
- Independent contractors and trades — Independent contractor and trades taxes for 2026: materials, tools, subs, work-truck Section 179, bonding, and the sub-vs-employee classification trap.
- Etsy and online sellers — Etsy seller taxes for 2026: 1099-K reconciliation, COGS and inventory under §471(c), platform fees, shipping, sales tax, §183 hobby vs business, and the SSTB hedge.
- Freelance software developers — Freelance developer taxes for 2026: contract 1099-NEC, app-store 1099-K, Solo 401k, S-corp election, hardware §179, SSTB hedge, and contractor-to-FTE coverage gap.
- Freelance writers — Freelance writer taxes for 2026: home-office allocation, Substack 1099-K, book royalties, research subscriptions, sensitivity-reader 1099-NEC, and the SSTB hedge.
- Independent hair stylists — Booth-rent stylist and barber taxes for 2026: chair rent, color products, Section 179 shears, Vagaro 1099-K, tip income, and the SSTB hedge for personal-care.
- Licensed massage therapists — LMT taxes for 2026: room rent, modality CE, treatment-table Section 179, outcall mileage rules, Mindbody 1099-K, and the §199A SSTB hedge for health services.
- Notary signing agents — Notary signing agent taxes for 2026: §1402(c)(1) notary-fee SE exemption, mileage, printing, E&O insurance, and how to split notary vs. signing income.
- Independent personal trainers — Personal trainer taxes for 2026: gym contractor 1099-NEC, NASM/ACE certs, Trainerize 1099-K, equipment Section 179, branded apparel rules, and S-corp thresholds.
- Freelance photographers — Photographer taxes for 2026: camera Section 179, second-shooter 1099-NEC, Honeybook 1099-K, destination-wedding travel, and workstation depreciation rules.
- Real estate agents — Real estate agent taxes for 2026: 1099-NEC commission income, MLS dues, mileage, marketing, closing gifts, and the QBI specified-service-trade question.
- Rideshare and delivery drivers — Self-employment tax for rideshare and delivery drivers (Uber, Lyft, DoorDash, Instacart). 2026 mileage rate, 1099-K, deductions, quarterly estimates.
- Owner-operator truck drivers — Owner-operator and lease-operator truck driver taxes for 2026. Per diem rates, fuel, Section 179 depreciation, Form 2290 HVUT, and quarterly estimates.
- Independent tutors — Independent tutor taxes for 2026: Wyzant and Outschool 1099s, school-year quarterly cycle, curriculum and materials, SSTB hedge, and home-office rules.