These four households test different 2026 tax rules. Each table shows every line of the calculation and the IRS form it comes from, so you can check our numbers by hand or with tax software. Enter the same inputs in the calculator and you’ll get the same result.
Example 1: Single DoorDash driver in Texas
Single, $42,000 of DoorDash earnings including $11,500 of tips, 9,000 miles before July and 9,500 after, $900 of other expenses, no credits.
| Gig earningsSchedule C, line 1 | $42,000 |
| Mileage deductionSchedule C, line 9 (72.5¢ and 76¢ a mile) | −$13,745 |
| Other business expensesSchedule C | −$900 |
| Net profitSchedule C, line 31 | $27,355 |
| Self-employment taxSchedule SE (15.3% of 92.35% of profit) | $3,865 |
| Half of self-employment taxSchedule 1 adjustment | −$1,933 |
| Adjusted gross incomeForm 1040 | $25,422 |
| Standard deductionForm 1040 | −$16,100 |
| Tips deductionSchedule 1-A (up to $25,000) | −$11,500 |
| Business income deductionForm 8995 (QBI) | −$0 |
| Taxable incomeForm 1040 | $0 |
| Federal income tax2026 tax brackets | $0 |
| Texas income taxNo state income tax | $0 |
| Total tax from gig work | $3,865 |
What it tests: both 2026 mileage rates, the tips deduction (the full $11,500 counts because it is less than net profit), and why taxable income can fall to $0 while self-employment tax is still owed.
Example 2: Parent with two children, head of household, in Georgia
Head of household with two children under 17, $32,000 of earnings including $6,000 of tips, 12,000 miles split evenly, $600 of expenses.
| Gig earningsSchedule C, line 1 | $32,000 |
| Mileage deductionSchedule C, line 9 (72.5¢ and 76¢ a mile) | −$8,910 |
| Other business expensesSchedule C | −$600 |
| Net profitSchedule C, line 31 | $22,490 |
| Self-employment taxSchedule SE (15.3% of 92.35% of profit) | $3,178 |
| Half of self-employment taxSchedule 1 adjustment | −$1,589 |
| Adjusted gross incomeForm 1040 | $20,901 |
| Standard deductionForm 1040 | −$24,150 |
| Tips deductionSchedule 1-A (up to $25,000) | −$6,000 |
| Business income deductionForm 8995 (QBI) | −$0 |
| Taxable incomeForm 1040 | $0 |
| Federal income tax2026 tax brackets | $0 |
| Child Tax CreditSchedule 8812 | −$2,760 |
| Earned Income Tax CreditSchedule EIC | −$7,316 |
| Georgia income taxState estimate | $47 |
| Expected refund | $6,852 |
What it tests: the Child Tax Credit’s refundable part ($2,760) and the Earned Income Tax Credit ($7,316). The result is a refund, not a bill.
Example 3: Part-time Uber driver with a W-2 job, in Illinois
Single, $52,000 of W-2 wages plus $18,000 of Uber earnings including $2,500 of tips, 8,200 miles, $400 of expenses.
| W-2 wagesForm 1040 | $52,000 |
| Gig earningsSchedule C, line 1 | $18,000 |
| Mileage deductionSchedule C, line 9 (72.5¢ and 76¢ a mile) | −$6,092 |
| Other business expensesSchedule C | −$400 |
| Net profitSchedule C, line 31 | $11,508 |
| Self-employment taxSchedule SE (15.3% of 92.35% of profit) | $1,626 |
| Half of self-employment taxSchedule 1 adjustment | −$813 |
| Adjusted gross incomeForm 1040 | $62,695 |
| Standard deductionForm 1040 | −$16,100 |
| Tips deductionSchedule 1-A (up to $25,000) | −$2,500 |
| Business income deductionForm 8995 (QBI) | −$2,139 |
| Taxable incomeForm 1040 | $41,956 |
| Federal income tax2026 tax brackets | $4,787 |
| Illinois income taxState estimate | $2,959 |
| Tax on your wages aloneCovered by paycheck withholding | −$6,489 |
| Total tax from gig work | $2,882 |
What it tests: wages pushing gig profit into a higher bracket, and the “extra tax from gig work” figure after subtracting tax on the wages alone.
Example 4: High-earning couple in California (business deduction phase-in)
Married filing jointly, $380,000 of wages plus $120,000 of gig earnings including $10,000 of tips, 20,000 miles, $2,000 of expenses.
| W-2 wagesForm 1040 | $380,000 |
| Gig earningsSchedule C, line 1 | $120,000 |
| Mileage deductionSchedule C, line 9 (72.5¢ and 76¢ a mile) | −$14,850 |
| Other business expensesSchedule C | −$2,000 |
| Net profitSchedule C, line 31 | $103,150 |
| Self-employment taxSchedule SE (15.3% of 92.35% of profit) | $2,763 |
| Additional Medicare taxForm 8959 (0.9%) | $2,027 |
| Half of self-employment taxSchedule 1 adjustment | −$1,381 |
| Adjusted gross incomeForm 1040 | $481,769 |
| Standard deductionForm 1040 | −$32,200 |
| Tips deductionSchedule 1-A (up to $25,000) | −$0 |
| Business income deductionForm 8995 (QBI) | −$14,103 |
| Taxable incomeForm 1040 | $435,466 |
| Federal income tax2026 tax brackets | $92,261 |
| California income taxState estimate | $36,026 |
| Tax on your wages aloneCovered by paycheck withholding | −$96,400 |
| Total tax from gig work | $36,678 |
What it tests: the 20% business income deduction shrinking above $403,500 of taxable income, the 0.9% Additional Medicare Tax and the Social Security wage base.
Found a difference?
Email hello@gigtaxtally.com with the example number and what you got. We check every report against IRS sources and publish fixes in our update log.