Default split from every payout

• 25–30% federal estimate (adjust for your bracket)
• State income tax if your state has one
• Optional: 5–10% toward quarterly buffer / SEP-IRA

Where it lives

• Separate HYSA labeled Taxes — not spending
• Never co-mingle with rent money
• Pay quarterly estimates (IRS Form 1040-ES) on time

Quarterly checkpoints

• Q1: Apr 15 · Q2: Jun 15 · Q3: Sep 15 · Q4: Jan 15
• Track gross 1099 YTD: $________
• Already set aside: $________ Still need: $________

Business hygiene

• Save invoices and mileage logs monthly
• Home office / software only if legitimate and documented
• When in doubt, ask a tax pro before inventing a deduction