Gig Economy Tax Cheatsheet
Essential Rules, Deductions, and Deadlines for 2026
General Rules
- All Income is Taxable: Cash, crypto, and app payouts must be reported.
- $400 Filing Threshold: If you earn more than $400 net, you MUST file.
- 15.3% SE Tax Rate: Covers Social Security (12.4%) and Medicare (2.9%).
Important Caps
- SS Wage Base: Approx. $176,100 (2025/26). Pay SS tax only up to this limit.
- Medicare: Unlimited. 2.9% applies to all net earnings.
- Additional Medicare: 0.9% for income over $200k (Single) / $250k (Married).
2026 Estimated Tax Deadlines
Q1 Data
April 15, 2026
April 15, 2026
Q2 Data
June 15, 2026
June 15, 2026
Q3 Data
Sept 15, 2026
Sept 15, 2026
Q4 Data
Jan 15, 2027
Jan 15, 2027
At-a-Glance Deductions
| Expense | Notes |
|---|---|
| Home Office | $5/sqft (Simplified) or Actual Expenses % |
| Business Miles | 72.5 cents per mile (2026 Rate) |
| Health Insurance | Premiums are 100% deductible for self-employed |
| Supplies & Gear | Computers, software, and tools used for work |
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