Does Tutoring Make Me Self-Employed?

Whether you’re considered self-employed as a tutor depends on your specific arrangement. If you set your own rates, use your own materials, and can control how and when you work, you’re likely self-employed. 

Let’s see what the different arrangements are and how it affects your taxes.

Are you an employee or self-employed contractor or independent?

The simplest arrangement is as an employee. If you are a tutor but working through a company, you’re most likely an employee. If you filled out the typical employee paperwork, such as a Form I-9 and W-4, then it’s likely you’re an employee. You will have provided all the supporting documentation, like a driver’s license, passport, and/or birth certificate. You will receive a paycheck with the necessary FICA deductions too,which is a key distinction. In this case, you are not self-employed.

If your tutoring jobs are provided by a third party, you could be a contractor. The easiest way to find out is to ask, but you can also tell by looking at your check stubs. If there is no FICA deducted from your pay and your check is calculated based on a flat rate then you’re a contractor and considered self-employed.

If you are working directly with students and they’re paying you directly (independent), you’re also considered self-employed because there is  no “middleman” involved in the arrangement and no one is collecting FICA payments on your behalf. You are providing tutoring services directly to your students, and they are making fee payments to you, and not to a third-party.

If you’re a self-employed tutor

First and foremost, you won’t have taxes taken out of your earnings the way you would with an employer. As a self-employed taxpayer, you’ll generally deal with the following three separate taxes::

1. Federal income tax
2. Self-employment tax (the self-employed equivalent of FICA)
3. State income tax, if your state imposes one.

Whether you are self-employed or an employee, taxes must be paid as the income is being made. With a regular job, your employer withholds money from each paycheck to cover FICA, federal and state taxes. When you’re self-employed, you need to make estimated tax payments every quarter.

The estimates are due on a quarterly basis in April, June, September, and January of the following year. If your state has an income tax, then there will be a similar quarterly estimated tax payment schedule. In most states, the due dates are identical with the federal schedule.

Keeping accurate records

If your tutoring income is self-employment income, keep accurate records on your income and your expenses. It may help to set up a dedicated checking account, in which you will deposit all income payments received, and pay all expenses related to your tutoring business. Some common expenses include  materials used for tutoring purposes, training materials, travel, and other costs associated with your business.

Deducting your mileage

Travel can be one of the biggest expenses in your business. If you’re driving to and from students’ homes for tutoring purposes, you can deduct those expenses. For tax year 2026, the mileage rate is 72.5 cents a mile through June 30 and 76 cents a mile from July 1 onward. 

Depending on your auto expenses, the actual expense method may be more beneficial. This means rather than deducting your mileage, you can deduct the business-use percentage of your real costs, such as gas, oil, repairs, maintenance, and depreciation. If your car is used 50% for business, you deduct 50% of your costs. 

Note: If you want to use the standard mileage rate, you have to use it in the first year the car is used for business. Only then can you switch between the standard mileage rate and the actual expense method.  

If you’re tutoring and are self-employed, make sure that you track all of your income and expenses. You can easily track your income, expenses, and mileage year-round and figure out and pay your estimated taxes with QuickBooks Self-Employed. After tracking your information, you can then transfer it into TurboTax Premium at tax-time.