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Retirement options for gig workers in the District of Columbia (no state plan)
Your W-2 plan covers your paycheck. Gigaverse covers your hustle.
Status as of Oct 28, 2026.
No state-run auto-IRA
District of Columbia does not operate a state auto-IRA. Nothing in state law withholds retirement savings from a 1099 payment. A W-2 employer plan, or a city payroll program where one exists, covers that job's wages. Gigaverse is the layer for the 1099 income beside it, not a replacement for the plan the paycheck already has.
The 50-state status table is the state auto-IRA hub and the mandate tracker.
What the IRS counted in District of Columbia, tax year 2023
IRS Statistics of Income Historic Table 2 counts returns, not people. In tax year 2023, District of Columbia had 68,760 returns with Schedule C income, 19.7% of 348,640 returns in the state. 49,950 returns paid self-employment tax. 6,080 of those claimed the self-employed retirement-plan deduction, a rate of 12.2%. That deduction is the SEP, SIMPLE, or qualified-plan line. It does not measure Roth IRA contributions.
District of Columbia self-employment tax
Federal self-employment tax is 15.3% of 92.35% of net profit: 12.4% Social Security, up to the $184,500 wage base in 2026, and 2.9% Medicare with no cap. Half of that tax is deductible. District of Columbia income tax is separate and is in the next section. A state auto-IRA, where one exists, does not replace this federal tax.
Self-employment tax calculator · 1099 estimated tax calculator
District of Columbia income tax on 1099 profit
The DC Office of Tax and Revenue uses one schedule for all filers: 4% up to $10,000, 6% to $40,000, 6.5% to $60,000, 8.5% to $250,000, 9.25% to $500,000, 9.75% to $1,000,000, and 10.75% above $1,000,000. The office says this schedule has applied to tax years after 2021, and the 2026 D-40ES worksheet uses it. Federal tax is separate.
DC Office of Tax and Revenue, income tax rates
Federal quarterly estimates are separate from the state. The 1099 quarterly tax calculator uses the federal dates and self-employment tax. State tax guides for District of Columbia cities are linked below and from District of Columbia local taxes.
Bill 26-230 is not an operating program
The District has no enacted auto-IRA. Bill 26-230, the Automatic Retirement Savings Act of 2025, was introduced in the Council. The Council's legislation page does not show it as an enacted law. Gig workers are not enrolled by a District payroll IRA today.
A W-2 retirement plan covers that paycheck. 1099 income is still an IRA, SEP, or Solo 401(k) question under the federal limits.
What a 1099 worker can use in 2026
These limits are federal. They do not change because District of Columbia has no state plan. Catch-up contributions are not part of the $72,000 annual-additions cap.
| Account | 2026 limit | Who it fits |
|---|---|---|
| IRA (Roth or traditional) | $7,500, or $8,600 at age 50 or older. The limit is shared across every IRA. | Earned income, including 1099 profit, within the Roth income limits if the account is a Roth. |
| SEP IRA | Generally up to 25% of compensation, and not more than $72,000 of annual additions. | Employer contribution from the business. A sole proprietor's percentage is computed after self-employment tax adjustments. |
| Solo 401(k) | Elective deferral $24,500. Catch-up $8,000 at 50 or older, or $11,250 at ages 60 through 63. Employer contributions share the $72,000 cap with deferrals, before catch-up. | A self-employed worker with no full-time W-2 employees in the plan, who wants both a deferral and an employer contribution. |
Sources: IRS IR-2025-111, Notice 2025-67, IRS 401(k) contribution limits.
Read the Solo 401(k) for self-employed workers page, then run a number in the SEP-IRA contribution calculator. Gigaverse account opening for the Solo 401(k), the SEP and the PRActicle Roth IRA is waitlist only.
Where Gigaverse fits
Gigaverse is not a state program and is not a registered investment adviser. It sits next to a W-2 plan or a state program when one exists. Plans are Free, Pro ($4.99/mo) and Wealth Builder ($9.99/mo). The Solo 401(k), SEP and PRActicle Roth IRA are waitlist only. Gigaverse's published figure is "$5K+" labeled "Avg. tax savings per year, per worker."
City guides and job guides
These are existing local tax pages, not copies of this retirement guide.
Uber drivers · Lyft drivers · DoorDash drivers · Instacart shoppers · Amazon Flex drivers
Questions
Does District of Columbia run an auto-IRA for gig workers?
No. District of Columbia has no state-run auto-IRA in operation. A W-2 retirement plan, where one exists, covers that paycheck. It does not cover 1099 income. Status as of Oct 28, 2026.
Does District of Columbia tax 1099 income?
The DC Office of Tax and Revenue uses one schedule for all filers: 4% up to $10,000, 6% to $40,000, 6.5% to $60,000, 8.5% to $250,000, 9.25% to $500,000, 9.75% to $1,000,000, and 10.75% above $1,000,000. The office says this schedule has applied to tax years after 2021, and the 2026 D-40ES worksheet uses it. Federal tax is separate.
How much can a 1099 worker contribute in 2026?
For 2026 the IRA limit is $7,500, or $8,600 at age 50 or older. A Solo 401(k) elective deferral is $24,500, plus a catch-up of $8,000 at 50 or older, or $11,250 instead at ages 60 through 63. Employer contributions plus deferrals are limited to $72,000 of annual additions, not counting catch-up. A SEP contribution is generally up to 25% of compensation, inside that same annual-additions cap. These figures are from IRS news release IR-2025-111, Notice 2025-67, and the IRS 401(k) contribution-limits page.
Does DC have an auto-IRA for gig workers?
No enacted program. Bill 26-230 was introduced and is not law. The Council's legislation record is the source.
What is the lowest DC income-tax rate?
4% on taxable income up to $10,000, on the Office of Tax and Revenue schedule used for tax years after 2021 and on the 2026 D-40ES worksheet.
Sources
Status as of Oct 28, 2026. Verified 2026-10-28.
Educational information only, not tax or investment advice. Gigaverse AI, Inc. is not a bank and is not a registered investment adviser. We are not affiliated with District of Columbia, DoorDash, or any state or city retirement program. Contribution limits are set by the IRS and can change.