Filing taxes when you’re self-employed means adding three things to the ordinary Form 1040: Schedule C for your business’s profit, Schedule SE for self-employment tax, and usually Form 8995 for the qualified business income deduction. The estimated payments you made during the year are credited against the total. For the 2026 tax year, the return and any balance are due April 15, 2027.

1. Gather the year

  • Income: every payment, from your own records. 1099-NEC, 1099-K and 1099-MISC forms are a cross-check, not the source; plenty of income arrives with no form.
  • Expenses: receipts and statements, totaled by category.
  • Mileage from your log, and home office measurements if you claim one.
  • Estimated payments: the dates and amounts of all four.
  • Everything else: any W-2 job, interest, health insurance premiums, retirement contributions.

2. Schedule C: your profit

Schedule C lists gross receipts at the top and expenses by category below, from advertising to utilities, with car expenses, depreciation and home office on their own lines. The result on line 31 is your net profit or loss. Schedule C, line by line shows where each expense goes. A single-member LLC files the same Schedule C.

3. Schedule SE: self-employment tax

If your net profit is $400 or more, Schedule SE charges 15.3% on 92.35% of it: Social Security up to the 2026 wage base of $184,500 (shared with any W-2 wages), and Medicare with no cap. Half of it comes back as a deduction on the 1040.

4. Form 1040: putting it together

  • Profit from Schedule C goes on Schedule 1 as business income.
  • Deductions above the line: half your SE tax, self-employed health insurance, and SEP or solo 401(k) contributions.
  • The standard deduction (or itemized deductions), then the 20% qualified business income deduction on Form 8995 for most sole proprietors.
  • Income tax on what’s left, plus the SE tax from Schedule SE.

Tax software walks through these in this order. If your year included an LLC electing S-corp, a partnership, or depreciation of a vehicle, it’s worth an accountant.

5. Paying, or getting money back

Your quarterly estimated payments and any W-2 withholding come off the total. If you paid more than you owe, you get a refund; if less, the balance is due by April 15, 2027. Form 4868 extends the deadline to file until October 15, but not the deadline to pay, so pay your best estimate in April. Underpaid during the year? See the estimated tax penalty. Then start 2027 by setting aside a share of every payment, and the next return is mostly copying totals.

Questions, answered

How do I file taxes if I’m self-employed with no W-2?

File a Form 1040 with Schedule C for your business profit, Schedule SE for self-employment tax, and usually Form 8995 for the qualified business income deduction. Credit any estimated payments you made and pay the balance by April 15.

What forms do self-employed people file?

Form 1040 with Schedule 1, Schedule C and Schedule SE, plus Form 8995 for most, and Form 1040-ES vouchers for next year’s quarterly payments.

Can self-employed people get a tax refund?

Yes, if estimated payments and withholding exceed the tax owed, or through refundable credits.

When are self-employed taxes due for 2026?

April 15, 2027 for the return and any balance. An extension on Form 4868 moves the filing deadline to October 15, 2027, but not the payment deadline.

Sources

  1. Filing and paying your business taxes — IRS. Which forms a sole proprietor files.
  2. About Schedule C — IRS. Profit or loss from business.
  3. About Schedule SE — IRS. Self-employment tax and the $400 threshold.
  4. About Form 8995 — IRS. The qualified business income deduction.
  5. About Form 4868 — IRS. Extensions extend filing, not payment.