1099 Cash Flow Map
Model your business income into a tax, retirement, and take-home cash flow waterfall.
Net Business Profit$704,000W-2: $100,000 | K-1: $604,000
Estimated Total Taxes$208,300Effective Rate: 30.6%
10% Savings Benchmark$200,00010% of $2,000,000 Gross
Net Discretionary Income$316,700Annual Surplus
1099 Practice Parameters
Income & Cash Flow Inputs
Configure primary contractor earnings, practice overhead, owner compensation, deferrals, and taxes.
Practice Operating Revenue & Overhead
$
$
Net Business Operating Profit$800,000 − $96,000 = $704,000
$
Pass-Through K-1 Distribution$604,000
Total Owner Income (W-2 + K-1): $681,000
Retirement & Profit Sharing Plans
$
$
Total Plans: $119,000
Estimated Taxes
%
%
%
Household Living Expenses & Debt Service
$
$
Exact Waterfall Ledger
Cash Flow Waterfall
Client Gross Business Revenue$2,000,000
Less: Business Expenses / Overhead($1,200,000)
Equals: Gross Business Profit$800,000
Less: Employer 401(k) Profit Share($46,000)
Less: Employer Cash Balance Plan($50,000)
Equals: Net Business Operating Profit$704,000
Less: Client W-2 Wage Allocation($100,000)
Less: 401(k) Employee Deferral (Pre-Tax)($23,000)
Equals: Client K-1 Pass-Through Profit$604,000
Total Owner Taxable Income (W-2 + K-1)$681,000
Less: Estimated Total Taxes (Fed + State + FICA)($208,300)
Less: Fixed Living Expenses($120,000)
Less: Debt / Student Loan Service($36,000)
Discretionary Net Cash Flow