From the LessTax team

IRS Tax Guides for
American Freelancers

Practical, no-nonsense guides on IRS receipt requirements, Schedule C deductions, self-employment tax, 1099-NEC and 1099-K thresholds, quarterly estimated taxes, and how to stay audit-proof as a freelancer or 1099 worker in the United States.

February 27, 2026  ·  18 min read

IRS Receipt Requirements for Freelancers: The Complete 2026 Guide to Schedule C, 1099s & Self-Employment Tax

Everything American freelancers, 1099 workers, and self-employed professionals need to know: IRC Section 274 substantiation rules, Schedule C deduction categories, self-employment tax (15.3%), quarterly estimated taxes (Form 1040-ES), the QBI deduction (Section 199A), home office methods, vehicle expenses, IRS audit triggers, and how to keep records that survive a 6-year audit window.

IRS Schedule C Self-Employment Tax 1099 QBI Deduction