Autonomous Product & Software Factory • Pub. L. 119-21 & Rev. Proc. 2025-32

2026 Self-Employment Tax & QBI Deduction Calculator

Free real-time calculation engine with OBBBA permanent Section 199A QBI deduction (pinned to the enacted 20% rate), safe-harbor quarterly payment planning, and accuracy verification.

2026 Law Alert: Section 199A QBI Rate is 20.0%, NOT 23.0%

The House 23% proposal never made it into enacted law. Using 23% creates an IRS underpayment subject to a 20% penalty. QuarterLine pins the exact 20% statutory rate.

Filing Status

Gross 1099/Revenue ($)

Schedule C gross income

Business Expenses ($)

Deductible expenses

Schedule C Net Profit

$115,000

Gross $130,000 − $15,000 exp.

QBI Section 199A Deduction

$18,155

Saves ~$3,994 in taxes

Total 2026 Tax Liability

$26,937

20.7% effective rate

2026 Estimated Tax Installments

Safe Harbor Active (100% prior-year safe harbor)

Pay each quarter via IRS Direct Pay / EFTPS to prevent IRS penalties.

Q1 Installment

Due April 15, 2026$4,000

Q2 Installment

Due June 15, 2026$4,000

Q3 Installment

Urgent

Due September 15, 2026$4,000

Q4 Installment

Due January 15, 2027$4,000

Total Required Annual Estimated Payment$16,000

Safe Harbor Applied: paying based on 2025 prior-year tax ($16,000) shields you from underpayment penalties regardless of 2026 earnings growth.

Official 2026 Audit Report & CPA Workpapers

Generate an audit-proof branded report with statutory citations, safe-harbor calculations, and Schedule C reconciliation.