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#40 · AL-45 · Compensation & Offers

Part-Time / Gig
Income Optimizer

For hybrid workers: W-2 job + side 1099 income. Calculates your real marginal rate on every gig dollar (income tax + self-employment tax net of deduction), whether quarterly estimated payments are required, and your true net hourly rate after all taxes.

Data: IRS 2026 tax brackets (projected) · SE tax 15.3% on 92.35% of net income · SS wage base $184,500 (2026; verify annually) · IRS $1,000 quarterly trigger · IRC §164(f)

W-2 Income Profile STEP 1
Before any deductions
Enter 0 for no-income-tax states
From your most recent W-2 Box 2
Gig / 1099 Income STEP 2
Gross 1099 income before expenses
Home office, equipment, software, mileage, etc.
Leave blank to skip hourly rate table
Used to compute safe harbor amount. Leave blank to use current-year estimate.
If > $150,000, safe harbor requires 110% of prior tax.
Net Gig Income (after expenses)
—
Gross gig − business expenses
Self-Employment Tax
—
15.3% on 92.35% of net SE income
Effective Marginal Rate on Gig $
—
Income tax + SE tax − SE deduction benefit
Total Annual Gig Tax
—
Federal income + SE tax + state
Gig Income Tax Breakdown
Quarterly Estimated Payments — 2026

Quarterly trigger: IRS requires estimated payments if expected tax liability − total withholding > $1,000. Safe harbor: pay the lesser of (a) 90% of current year tax or (b) 100% of prior year tax (110% if prior AGI > $150k). See IRS Estimated Taxes.

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