Tax updates & planning

Walk through the federal mechanics behind Schedule SE: net earnings factor, Social Security wage base, Medicare rate, and deductible portion.

1 min read · 2026-06-16

2025 federal self-employment tax rates, Social Security wage base, and Medicare components using IRS-published constants.

2 min read · 2026-06-16

Compare how federal taxes on W-2 wages and 1099 contractor income are generally modeled—not worker classification or legal advice.

1 min read · 2026-06-16

How ordinary and necessary business expenses reduce net 1099 income for federal self-employment and income tax estimates.

1 min read · 2026-06-16

Federal quarterly estimated tax payments for self-employed taxpayers: who may need them, how they relate to Form 1040-ES, and planning concepts.

1 min read · 2026-06-16

IRS safe harbor concepts for federal estimated tax: 90% of current year, 100% or 110% of prior year, and how planners use them in worksheets.

1 min read · 2026-06-16

Federal tax comparison concepts between a default LLC sole proprietor and an S corporation with owner salary—educational only, not entity advice.

1 min read · 2026-06-16

What "reasonable salary" means in federal S corporation planning conversations—and what TaxChecker models (and does not model).

1 min read · 2026-06-16

How 2025 federal income tax brackets work by filing status, sourced from IRS Revenue Procedure 2024-40 for planning estimates.

1 min read · 2026-06-16