https://1099smadeeasy.com/blog/ Plain-English 1099 tax guides for freelancers, gig workers, creators, online sellers, and independent professionals. Written by Sam Mackel. en-us Fri, 18 Sep 2026 00:00:00 +0000 https://1099smadeeasy.com/blog/farmer-march-1-estimated-tax-rule/ https://1099smadeeasy.com/blog/farmer-march-1-estimated-tax-rule/ Fri, 18 Sep 2026 00:00:00 +0000 Farming Farmers who meet the two-thirds test can skip estimated tax entirely by filing and paying in full by March 1 — except the date moves when it falls on a weekend. For 2025 returns it was March 2. https://1099smadeeasy.com/blog/therapist-qbi-sstb-phase-out/ https://1099smadeeasy.com/blog/therapist-qbi-sstb-phase-out/ Fri, 18 Sep 2026 00:00:00 +0000 Healthcare For an SSTB — and health is one — the qualified business income deduction phases out above the threshold and reaches zero. The 2026 figures, and why the ones you will find online are wrong. https://1099smadeeasy.com/blog/who-you-should-not-send-a-1099-to/ https://1099smadeeasy.com/blog/who-you-should-not-send-a-1099-to/ Fri, 18 Sep 2026 00:00:00 +0000 Compliance Paid a contractor by credit card or PayPal? The processor reports it, not you. Paid an incorporated business? Usually no form at all. Two exemptions that prevent double reporting. https://1099smadeeasy.com/blog/crypto-1099-da-proceeds-not-gain/ https://1099smadeeasy.com/blog/crypto-1099-da-proceeds-not-gain/ Fri, 18 Sep 2026 00:00:00 +0000 Digital assets Brokers must report basis on covered digital assets sold after 2025 — but not on noncovered ones. Where basis is missing, the gap is yours to fill from your own records. https://1099smadeeasy.com/blog/owner-operator-80-percent-meals-form-2290/ https://1099smadeeasy.com/blog/owner-operator-80-percent-meals-form-2290/ Fri, 18 Sep 2026 00:00:00 +0000 Transportation Drivers under DOT hours-of-service limits deduct 80% of meals while away from their tax home, not the usual 50%. And the Form 2290 deadline follows first highway use, not registration. https://1099smadeeasy.com/blog/real-estate-agent-commission-gross-vs-net/ https://1099smadeeasy.com/blog/real-estate-agent-commission-gross-vs-net/ Fri, 18 Sep 2026 00:00:00 +0000 Commission work If a 1099-NEC reports commission before the split, desk fees or franchise cut, the form will exceed your deposits. The gap is not an error — but it has to be recorded. https://1099smadeeasy.com/blog/construction-retainage-income-timing/ https://1099smadeeasy.com/blog/construction-retainage-income-timing/ Fri, 18 Sep 2026 00:00:00 +0000 Trades A general contractor holding 10% until the job closes has not paid you. Under the cash method, what you were not paid is not yet income — and the 1099 usually agrees. https://1099smadeeasy.com/blog/nurse-tax-home-50-mile-myth/ https://1099smadeeasy.com/blog/nurse-tax-home-50-mile-myth/ Fri, 18 Sep 2026 00:00:00 +0000 Healthcare Publication 463 never mentions 50 miles. What actually decides whether your stipends are taxable is your tax home — and an assignment that runs long can move it. https://1099smadeeasy.com/blog/notary-self-employment-tax-exemption/ https://1099smadeeasy.com/blog/notary-self-employment-tax-exemption/ Fri, 18 Sep 2026 00:00:00 +0000 Commission work Fees for services performed as a notary public are exempt from self-employment tax. A signing agent's fee usually covers more than notarial acts — and the rest is not exempt. https://1099smadeeasy.com/blog/1099-nec-new-boxes-2026/ https://1099smadeeasy.com/blog/1099-nec-new-boxes-2026/ Fri, 18 Sep 2026 00:00:00 +0000 1099 basics Form 1099-NEC gained boxes 1b, 1c and 1d for cash tips, occupation codes and overtime. Two of them are already inside box 1a — adding them double-counts your income. https://1099smadeeasy.com/blog/1099-k-threshold-payment-cards/ https://1099smadeeasy.com/blog/1099-k-threshold-payment-cards/ Fri, 18 Sep 2026 00:00:00 +0000 1099 basics The $20,000 and 200-transaction threshold applies to payment apps and marketplaces. If customers pay you by card directly, you get a 1099-K no matter how small the amounts. https://1099smadeeasy.com/blog/600-or-2000-which-tax-year/ https://1099smadeeasy.com/blog/600-or-2000-which-tax-year/ Fri, 18 Sep 2026 00:00:00 +0000 1099 basics The 1099-NEC reporting threshold rose from $600 to $2,000 for tax years beginning after 2025. Here is which figure belongs to which return, and why search-and-replace is the wrong fix. https://1099smadeeasy.com/blog/no-1099-still-owe-tax/ https://1099smadeeasy.com/blog/no-1099-still-owe-tax/ Fri, 18 Sep 2026 00:00:00 +0000 1099 basics The reporting threshold decides whether a payer must send you a form. It decides nothing about what you owe. What to do when the forms never come — with the arithmetic worked through. https://1099smadeeasy.com/blog/1099-nec-vs-1099-k-vs-1099-misc/ https://1099smadeeasy.com/blog/1099-nec-vs-1099-k-vs-1099-misc/ Fri, 18 Sep 2026 00:00:00 +0000 1099 basics Three forms, three different jobs. What each 1099 actually reports, why one payment can show up on two of them, and why a missing form never means untaxed income. https://1099smadeeasy.com/blog/organize-1099-income/ https://1099smadeeasy.com/blog/organize-1099-income/ Fri, 18 Sep 2026 00:00:00 +0000 1099 basics A simple workflow for matching 1099 forms, bank deposits, cash, platform payments, and business records without double-counting income. https://1099smadeeasy.com/blog/mileage-log/ https://1099smadeeasy.com/blog/mileage-log/ Fri, 18 Sep 2026 00:00:00 +0000 Recordkeeping Learn what to record for business driving, how to separate business and personal miles, and why a simple mileage routine beats reconstruction. https://1099smadeeasy.com/blog/estimated-taxes/ https://1099smadeeasy.com/blog/estimated-taxes/ Fri, 18 Sep 2026 00:00:00 +0000 Planning A calm routine for self-employed workers to review income, update estimates, and prepare for estimated tax payment periods.