The Gig Worker Tax Year

1099 companion to 881 (Your First Paycheck). Sam Reyes opens TurboTax on April 14, 2026 to a $4,082 federal bill. Across four rounds — Schedule C reconstruction, full tax math (SE tax 15.3%, the 92.35% adjustment, half-of-SE-tax deduction, QBI 199A), 2026 quarterly estimated tax setup, and the retirement-plus-ACA system build — learners decode why the 1099 worker pays the entire FICA bill, how to defend deductions without inviting an audit, and how to break the April-surprise cycle. Designed for high-school CTE Personal Finance and entry-college gig-economy first-timers.