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    <title>The 1099 Ledger</title>
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    <description>Tax clarity for the self-employed</description>
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      <title>Quarterly Estimated Taxes Explained: Who Has to Pay, the 2026 Deadlines, and How to Calculate What You Owe</title>
      <link>https://the-1099-ledger.pages.dev/articles/quarterly-estimated-taxes-2026.html</link>
      <description>Self-employed? You probably owe the IRS four times a year, not once. Here are the 2026 quarterly deadlines, who must pay estimated tax, how to calculate it, and what happens if you skip.</description>
      <pubDate>Wed, 14 Oct 2026 09:00:00 -0600</pubDate>
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      <title>Self-Employment Tax: The 15.3% Every Freelancer Pays (and How It's Really Calculated)</title>
      <link>https://the-1099-ledger.pages.dev/articles/self-employment-tax-guide.html</link>
      <description>Self-employment tax is 15.3% — but on 92.35% of your profit, with a wage base cap and an extra Medicare layer. Worked examples for 2026 show exactly how the math works.</description>
      <pubDate>Wed, 14 Oct 2026 10:00:00 -0600</pubDate>
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      <title>The 1099 Freelancer's Tax Guide: What's Taxable, 1099-NEC Basics, and Records That Keep You Safe</title>
      <link>https://the-1099-ledger.pages.dev/articles/1099-freelancer-tax-guide.html</link>
      <description>All your freelance income is taxable — 1099 or not. How 1099-NEC forms work, the $600 threshold, what counts as taxable income, and the records the IRS expects you to keep.</description>
      <pubDate>Thu, 15 Oct 2026 09:00:00 -0600</pubDate>
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      <title>Schedule C Deductions Freelancers Miss: Home Office, Mileage, Health Insurance, Retirement, and More</title>
      <link>https://the-1099-ledger.pages.dev/articles/schedule-c-deductions-freelancers-miss.html</link>
      <description>The most commonly missed freelance tax deductions — home office (simplified vs. actual), mileage at 2026 IRS rates, self-employed health insurance, retirement contributions, and the everyday categories that add up.</description>
      <pubDate>Thu, 15 Oct 2026 10:00:00 -0600</pubDate>
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    <item>
      <title>The Safe Harbor Rule: How to Legally Avoid Underpayment Penalties (With a Worked Example)</title>
      <link>https://the-1099-ledger.pages.dev/articles/safe-harbor-rule-explained.html</link>
      <description>The safe harbor rule lets you avoid IRS underpayment penalties by paying 90% of this year's tax or 100%/110% of last year's. How it works, who qualifies, and a worked example.</description>
      <pubDate>Fri, 16 Oct 2026 09:00:00 -0600</pubDate>
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      <title>How Much to Set Aside From Every Freelance Payment: Building Your Tax Reserve Rate</title>
      <link>https://the-1099-ledger.pages.dev/articles/how-much-to-set-aside-freelance-taxes.html</link>
      <description>Stop guessing what to save for taxes. How to compute your personal reserve rate from your real numbers, separate tax money the day it lands, and run a quarterly rhythm that ends the April shock.</description>
      <pubDate>Fri, 16 Oct 2026 10:00:00 -0600</pubDate>
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