D-XIRE Elite Tax · 1099 & self-employment

Your work doesn’t have to fit a short list.

We welcome individual filers with any kind of 1099 or self-employment income—including W-2 workers with side gigs or side hustles. The examples below are here to help you see yourself; they are not limits on who we welcome.

Join the 2027 Tax Season Waitlist Back to helpful tax information

Independent work comes in many forms

Examples of the people we serve

Beauty, salon & wellness

Hairstylists, braiders, locticians, barbers and booth renters
Nail technicians, makeup artists, estheticians and independent beauty professionals
Massage providers, personal trainers and other independent wellness workers

Driving, delivery & courier work

Rideshare drivers and app-based drivers
Food, grocery and package delivery workers
Medical couriers, local messengers and other independent drivers

Creative, online & professional services

Photographers, videographers, designers, writers and editors
Content creators, influencers, streamers and online sellers
Consultants, virtual assistants, bookkeepers, tutors and independent agents

Home, personal & local services

Cleaners, organizers, landscapers, handymen and repair workers
Independent childcare providers, pet sitters, groomers and dog walkers
Caterers, event workers, craft sellers and other self-employed service providers

Not on the list? These are examples, not a complete list. If you earn income from contract work, an app, online sales, a part-time gig or another kind of independent work, we welcome you to join the waitlist and tell us about it.

Income documents

What different 1099 forms report

A Form 1099 is an information return showing a type of payment or transaction. It does not automatically mean the income is self-employment income, and the form’s gross amount may not equal taxable profit. Bring every tax form you receive—including forms not listed here—so the amounts can be matched to your records.

Work, app and service income

1099-NEC commonly reports nonemployee compensation. 1099-MISC can report rent, prizes, awards and other payments. 1099-K reports gross payments processed through payment cards or third-party apps and marketplaces. A 1099-K can include refunds, fees or personal-item sales, so compare it with statements and receipts before determining taxable income.

IRS: What to do with Form 1099-K

Investments, digital assets, savings and government payments

1099-INT reports interest; 1099-DIV reports dividends and fund distributions; 1099-B reports broker transactions such as sales of stocks; 1099-DA reports certain digital-asset broker transactions; and 1099-G may report unemployment compensation or certain government payments. These forms may affect an individual return even when they are not business income.

IRS: Digital-asset reporting

Retirement, education and health accounts

1099-R reports distributions from retirement plans, pensions or IRAs. 1099-Q reports certain education-program distributions, and 1099-SA reports distributions from health savings or medical savings accounts. Keep the related account statements and records showing how distributed funds were used.

IRS: Forms and instructions

Other situations

Other forms may report canceled debt (1099-C), real estate proceeds (1099-S), original issue discount (1099-OID), cooperative distributions (1099-PATR), long-term care benefits (1099-LTC) or secured-property activity (1099-A). Each has its own reporting rules; receiving one does not by itself tell you the final tax result.

IRS: Search current forms and instructions

More Form 1099 types

Individual returns can also involve Forms 1099-A (secured property), 1099-C (canceled debt), 1099-CAP (corporate changes), 1099-LS (life-insurance sale), 1099-LTC (long-term care), 1099-OID (original issue discount), 1099-PATR (cooperative distributions), 1099-Q (education-program distributions), 1099-QA (ABLE account distributions), 1099-R (retirement distributions), 1099-S (real estate proceeds), 1099-SA (HSA/MSA distributions) and 1099-SB (seller’s investment in life-insurance contracts). This list covers many individual-return forms, but it is not a restriction: bring any tax form you receive. View the IRS list of information returns.

What to keep for self-employment income

Save payment-app statements, invoices, cash-income records, bank deposits, mileage logs and receipts for work costs. The IRS generally figures sole-proprietor profit on Schedule C; net earnings of $400 or more generally trigger Schedule SE self-employment tax. If your 1099 work has no tax withheld, estimated tax payments may be needed. The right treatment depends on your records and the type of activity.

One reporting threshold to know: For payments made in 2026, the general Form 1099-NEC payer-reporting threshold for certain business payments is $2,000. That rule tells a payer when a form may be required; it does not make income below $2,000 tax-free. Report income even if no form arrives. See the IRS reporting rules.

Service scope: D-XIRE prepares eligible individual federal returns, including returns with W-2 and self-employment income. We do not prepare separate business-entity returns. The tax treatment of each income source depends on the facts and supporting records.

IRS sources

Deductions and supporting records

1099 independent contractor write-offs

Business deductions generally need to be ordinary and necessary for your work. Keep records supporting each expense and separate business use from personal use. Eligibility and deduction limits depend on the expense and your circumstances; receiving a 1099 does not make every purchase deductible.

Use our 1099 tax checklists and expense tracking resources to gather records. If you also earn wages, explore virtual tax preparation for W-2 and mixed-income households.

IRS Publication 334: Business expense deduction rules · IRS: Records supporting business income and deductions