David Chen, EA
Author Self-Employment & 1099 IRS Enrolled Agent
About David
David Chen is an IRS Enrolled Agent (EA) — a federally authorized tax practitioner empowered by the U.S. Department of the Treasury to represent taxpayers before the Internal Revenue Service. He earned his EA credential by passing the three-part Special Enrollment Examination, which covers individual taxation, business taxation, and IRS representation, ethics, and procedures.
With 9 years of focused experience on self-employment and 1099 contractor taxation, David has helped hundreds of freelancers, rideshare and delivery drivers, consultants, and single-member LLC owners structure their year so they neither overpay quarterly taxes nor get hit with underpayment penalties at filing time. His client work has emphasized cash-flow-friendly tax planning: setting aside the right percentage of each payment, tracking deductible expenses in real time, and using safe-harbor rules to make quarterly payments predictable.
At CalcYet, David authors guides on Schedule C deductions, quarterly estimated tax payments, self-employment tax mechanics, and FICA/SECA reconciliation. He also collaborates with the senior reviewer to make sure that the 1099-focused calculators on the site reflect realistic deduction assumptions and current IRS guidance.
Areas of Expertise
- Schedule C deductions for sole proprietors and single-member LLCs
- Quarterly estimated tax payments (Form 1040-ES) and safe-harbor rules
- Self-employment tax (Schedule SE) and the SECA 15.3% mechanic
- FICA reconciliation between W-2 and 1099 income for hybrid earners
- Recordkeeping and audit-defensible expense documentation
- Cash-flow planning and tax set-aside percentages for freelancers
Education
- BBA, Finance — NYU Stern School of Business
Licenses and Professional Memberships
- Enrolled Agent (EA) — U.S. Department of the Treasury, Internal Revenue Service
- Member, National Association of Enrolled Agents (NAEA)
Articles by David Chen, EA
- 1099 Tax Set-Aside Guide: How Much to Hold Back From Each Payment
- FICA, Self-Employment Tax, and Content Quality: A 2026 Reference
Connect
Contact and Corrections
To suggest a correction or ask David a question about a specific article, please use the CalcYet contact form. David personally reviews all correction requests on self-employment and 1099 content and updates relevant pages when IRS guidance, quarterly payment thresholds, or safe-harbor rules change.
Read more about CalcYet’s editorial standards and review process on the editorial team page.
Last updated: May 8, 2026