About The 1099 Ledger

The 1099 Ledger is tax clarity for the self-employed.

If you earn 1099 income — freelancing, contracting, selling online, driving gigs, rental

income — nobody withholds tax for you. That means quarterly estimated payments, self-employment

tax, record-keeping rules, and penalty traps that W-2 employees never think about. Most tax

advice is written for employees or for big businesses. This site is for the people in between:

solo earners figuring it out as they go.

Every guide here is built the same way: the actual rules, the actual 2026 numbers, worked

examples you can follow with a calculator, and no fluff. When a figure is uncertain or

changes yearly, we say so and tell you to verify it against current IRS guidance.

Who this is for

• Freelancers and independent contractors paid on 1099-NEC
• Etsy, Gumroad, and Shopify sellers
• Creators earning from ads, sponsorships, and affiliates
• Gig workers and landlords
• Anyone with side income on top of a W-2

Not tax advice

This site publishes general educational information about taxes — not tax advice, and not a

substitute for a CPA or Enrolled Agent. Tax law changes, and your situation is your own.

Verify figures against current IRS guidance and consult a tax professional before acting.

The product behind the site

The guides on this site are free. They're also the reason **Self-Employed Quarterly Tax

Command Center** exists — the 13-tab spreadsheet workbook that does the math these guides

teach: quarterly payment calculations, tax reserve tracking, safe harbor targets, mileage and

home office calculators, and a year-end summary for your tax preparer. It's our own product,

sold on Gumroad. Links to it go straight to our own listing — never to anyone else's.