The SECA-only leftover stops at the 15.3% line: $60,000 → $8,477.73. The leftover most freelancers actually ask is what hits the bank after income tax too.
Single, $80,000 Schedule C net, no W-2 wages:
- SECA $11,303.64 (SS $9,161.12 + Medicare $2,142.52 on $73,880)
- Income tax $7,526.60 (Form 1040 tables, not Pub 15-T)
- Total tax $18,830.24
- Take-home $61,169.76 (about 76.5%)
- Quarterly estimate $4,707.56
- Effective rate 23.54%
Married filing jointly on the same profit keeps $64,134.58. The standard deduction is $32,200 instead of $16,100, so income tax falls. SECA stays $11,303.64.
The $50,000 default on the same engine is a different year: single keeps $39,539.11.
Run the 1099 take-home calculator →
Hub: United States calculators.
This engine uses SECA (Topic 554) plus the 2026 Form 1040 §1 tables and the standard deduction. It leaves out QBI, Additional Medicare 0.9%, NIIT, credits, and state tax. Estimate, not tax advice.
Direct answer: $80,000 single → $61,169.76
- SECA wages = 92.35% × $80,000 = $73,880
- SS 12.4% = $9,161.12. Medicare 2.9% = $2,142.52. SECA = $11,303.64
- Half SE deductible = $5,651.82. AGI = $74,348.18
- Taxable = $74,348.18 − $16,100 = $58,248.18
- Income tax = $7,526.60
- Take-home = $80,000 − $11,303.64 − $7,526.60 = $61,169.76
SECA = 12.4% × min(0.9235 × net, remaining SS wage base) + 2.9% × (0.9235 × net)
AGI = net − ½ SECA taxable = max(0, AGI − standard deduction) take-home = net − SECA − income tax
$80,000 vs the $50,000 default
| Schedule C net | Status | SECA | Income tax | Take-home |
|---|---|---|---|---|
| $80,000 | Single | $11,303.64 | $7,526.60 | $61,169.76 |
| $80,000 | Married | $11,303.64 | $4,561.78 | $64,134.58 |
| $50,000 | Single | $7,064.78 | $3,396.11 | $39,539.11 |
SECA is the same for single and married. Filing status only moves the income-tax line.
If you only want the SECA layer, use the self-employment tax calculator. Quarterly safe-harbor math lives on Form 1040-ES.
What this is not
- A W-2 paycheck. Employee FICA is half of SECA and Pub 15-T is a different table. Married joint $108,000 stub.
- QBI 20%. Section 199A can cut taxable income. It is not in this engine. QBI $100,000 / $80,000.
- A 22% bonus withholding page. Supplemental wages are W-2. Bonus tax 22%.
It is federal SECA plus Form 1040 income tax on $80,000 single. State tax, estimated-tax timing, retirement deposits, and health premiums still come out of that number.
Because $18,830.24 ÷ 4 = $4,707.56. The IRS still wants the four 1040-ES dates. This is not a safe-harbor worksheet.
No. SECA stays $11,303.64. The extra $2,964.82 of take-home is lower income tax from the $32,200 standard deduction.