Contractor Expense Logger

Every untracked mile is 76 cents you handed back. Every lost receipt is a deduction you will never claim. 1099 Ledger is bookkeeping for US independent contractors, freelancers, and gig workers - real IRS rates, real due dates, math you can check. No account, no ads, no tracking. Every number traces to a source: the official IRS standard mileage rates (including the 2026 mid-year change: 72.5 cents per mile through June 30, 76 cents from July 1), the Social Security wage base, current federal and California brackets, and the actual quarterly due dates. And nothing writes itself into your books - every entry waits for your confirmation. CAPTURE IN SECONDS - Voice capture: say "Starbucks 6.45 client coffee" and a categorized draft appears for you to confirm. Works with Siri and Shortcuts, a home-screen widget, and a Control Center or Lock Screen button. - Receipt scanning: the camera reads merchant, total, and date. OCR runs entirely on-device. - Bank and card CSV import with automatic categorization and duplicate detection. Nothing is imported until you approve it. - Recurring templates propose scheduled entries. They never auto-write. MILEAGE THAT MATCHES THE IRS The official standard rates are built in and applied by trip date, including the 2026 split-year rates. Repeat or reverse a past trip in one tap. A TAX ENGINE THAT SHOWS ITS WORK Not a spending tracker with renamed categories: every expense maps to its Schedule C line, and the numbers roll up to what you will actually owe. - Schedule C line mapping and K-1 support. - Self-employment tax: Social Security wage base, Medicare, and Additional Medicare. - QBI (Section 199A) with the real thresholds. - Federal and California brackets, the standard deduction, and prior-year safe harbor (100%/110%). - Assets and depreciation: MACRS, straight line, Section 179, business-use share. - Home office simplified method: $5 per square foot, up to 300 square feet. CALIFORNIA, SPECIFICALLY Federal math is only half the job in California, so the engine models where the state disagrees: nonconformity on meals, depreciation, and franchise tax, plus the state's Section 179 cap producing the state adjustment automatically. QUARTERLIES WITHOUT GUESSING Real due dates, with the federal four equal installments alongside California's 30/40/0/30 schedule. Track each payment, and turn on optional local reminders before every deadline. STAY RECONCILED - 1099-NEC reconciliation flags payers over $600 who never sent a form. - Per-client profit: income minus tagged expenses and mileage. - Year-over-year comparison feeds your safe-harbor number. - Year-end export: a PDF packet for your accountant, plus a CSV. PRIVATE BY ARCHITECTURE Your data lives in your private iCloud database with an on-device copy that works offline - or entirely on-device if you are not signed in to iCloud. There is no account to create, no tracking, and no ads. PRICING, PLAINLY The free plan includes 10 expenses and 5 voice captures per month. 1099 Ledger Pro is an auto-renewing subscription, $7.99 per month or $69.99 per year, and unlocks unlimited logging, the year-end accountant export, and optional AI deduction suggestions. Payment is charged to your Apple Account, and the subscription renews unless canceled at least 24 hours before the current period ends. Manage or cancel anytime in Settings. 1099 Ledger is a bookkeeping aid, not tax advice. For decisions about your specific situation, talk to a tax professional. Terms of Use (EULA): https://www.apple.com/legal/internet-services/itunes/dev/stdeula/ Privacy Policy: https://pocketfetch.com/privacy