1099 vs W-2 by State (2026)

The federal 1099 vs W-2 gap is employer FICA versus self-employment tax. States then tax both sides differently β€” and nine jurisdictions report 1099-K far below the federal $20,000 / 200-transaction test. Filled cells use those on-site figures.

By The PiggyMath Editorial Desk Last updated

Filled this round: California Β· Texas Β· Florida Β· New York Β· Pennsylvania Β· Illinois Β· Ohio Β· New Jersey. Every state already has self-employment tax. National tool: 1099 vs W-2 calculator.

Matrix status

StateCodeThis topicStatus
AlabamaALβ€”Not built β€” use national calculator
AlaskaAKβ€”Not built β€” use national calculator
ArizonaAZβ€”Not built β€” use national calculator
ArkansasARβ€”Not built β€” use national calculator
CaliforniaCAOpen CaliforniaFilled (2026)
ColoradoCOβ€”Not built β€” use national calculator
ConnecticutCTβ€”Not built β€” use national calculator
DelawareDEβ€”Not built β€” use national calculator
Washington, D.C.DCβ€”Not built β€” use national calculator
FloridaFLOpen FloridaFilled (2026)
GeorgiaGAβ€”Not built β€” use national calculator
HawaiiHIβ€”Not built β€” use national calculator
IdahoIDβ€”Not built β€” use national calculator
IllinoisILOpen IllinoisFilled (2026)
IndianaINβ€”Not built β€” use national calculator
IowaIAβ€”Not built β€” use national calculator
KansasKSβ€”Not built β€” use national calculator
KentuckyKYβ€”Not built β€” use national calculator
LouisianaLAβ€”Not built β€” use national calculator
MaineMEβ€”Not built β€” use national calculator
MarylandMDβ€”Not built β€” use national calculator
MassachusettsMAβ€”Not built β€” use national calculator
MichiganMIβ€”Not built β€” use national calculator
MinnesotaMNβ€”Not built β€” use national calculator
MississippiMSβ€”Not built β€” use national calculator
MissouriMOβ€”Not built β€” use national calculator
MontanaMTβ€”Not built β€” use national calculator
NebraskaNEβ€”Not built β€” use national calculator
NevadaNVβ€”Not built β€” use national calculator
New HampshireNHβ€”Not built β€” use national calculator
New JerseyNJOpen New JerseyFilled (2026)
New MexicoNMβ€”Not built β€” use national calculator
New YorkNYOpen New YorkFilled (2026)
North CarolinaNCβ€”Not built β€” use national calculator
North DakotaNDβ€”Not built β€” use national calculator
OhioOHOpen OhioFilled (2026)
OklahomaOKβ€”Not built β€” use national calculator
OregonORβ€”Not built β€” use national calculator
PennsylvaniaPAOpen PennsylvaniaFilled (2026)
Rhode IslandRIβ€”Not built β€” use national calculator
South CarolinaSCβ€”Not built β€” use national calculator
South DakotaSDβ€”Not built β€” use national calculator
TennesseeTNβ€”Not built β€” use national calculator
TexasTXOpen TexasFilled (2026)
UtahUTβ€”Not built β€” use national calculator
VermontVTβ€”Not built β€” use national calculator
VirginiaVAβ€”Not built β€” use national calculator
WashingtonWAβ€”Not built β€” use national calculator
West VirginiaWVβ€”Not built β€” use national calculator
WisconsinWIβ€”Not built β€” use national calculator
WyomingWYβ€”Not built β€” use national calculator

Empty topic cells are intentional. Use the national calculator and the existing SE tax landing rather than a doorway page with only the state name swapped.

Frequently asked questions

Why aren’t all 51 states listed as full guides?
Thin clones fail readers and search. We filled California, Texas, Florida, New York, Pennsylvania, Illinois, Ohio, and New Jersey β€” a mix of no-tax, flat, graduated, BID, locals, and 1099-K special rules. Other states keep their SE tax landing and the national calculator.
Is self-employment tax different by state?
No. 15.3% on 92.35% of net profit is federal. State income tax is separate. See Self-Employment Tax by State.
Do you invent 2027 state brackets?
No. 2027 federal dates appear on the deadlines hub. Unpublished 2027 wage base and federal brackets stay off these pages.

Sources