Tax planning is especially hard for freelancers

It's hard for everyone, because Tax laws are complicated by designTax laws are complicated by design
The tax preparation industry is sufficiently profitable to be able to lobby successfully against the simplification of the tax code.

(Source from mainstream media.)

Combined with the facts that t...
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Freelancers also have to make estimated payments for the circularly-calculated self-employment tax, an added burden - and they have to make these estimates despite having unpredictable income.