How we chose
- Self-employed focus: each practice’s own website names self-employed clients, freelancers, gig workers, sole proprietors or Schedule C work.
- Oregon office: each one names an Oregon city on its own site.
- Credential: we repeat any credential exactly as the site states it (Enrolled Agent, CPA, Oregon license). Where a site states none, we say so.
What makes a self-employed return different
For tax year 2026 (returns filed in spring 2027), a few rules shape almost every self-employed return. Each is on an official page linked in the sources below.
- Self-employment tax: you file Schedule SE and owe self-employment tax if net earnings from self-employment are $400 or more. The rate is 15.3%: 12.4% for Social Security and 2.9% for Medicare.
- Quarterly estimates: federal estimates generally apply if you expect to owe at least $1,000 after withholding and refundable credits, and Oregon uses a $1,000 trigger too. The last 2026 payment is due 15 January 2027. See quarterly estimates.
- 1099-NEC: for payments made in 2026, the Form 1099-NEC threshold is $2,000 per payee, up from the lower threshold used before. Forms for 2026 are due 1 February 2027. Income is reportable whether or not a form arrives.
1. Heather’s Tax Service & More
Heather Perkins, Licensed Tax Consultant# 35746-C, is also an Enrolled Agent (00160070-EA) with unlimited rights to represent taxpayers before the IRS, and has spent more than a decade preparing individual and business returns. Pam Wagner, Licensed Tax Preparer# 1924349-P, prepares individual, small business, farm and rental returns. Katie Wells brings more than 25 years of bookkeeping and payroll work in QuickBooks, which is often where a self-employed return really starts.
- Self-employed work: self-employed tax preparation, quarterly estimates, entity selection, catch-up bookkeeping and 1099 filing.
- Starting prices: $525 for a return with Schedule C, E or F; $1,900 for an S-corp, C-corp or partnership return; bookkeeping at $85 an hour. Starting points, not quotes; see pricing.
- Offices: Clackamas (9136 SE St Helens Street, Suite J) and The Dalles (by appointment all year), with remote service across the United States.
- First step: a free 15-minute introductory call about your situation and fit. No tax advice is given on that call.
2. Abbot Tax Service, Inc.
Based in Beaverton. Its website lists "Home Office Expense", "Self Employed Individuals", "Rental Properties" and "Small Business Specialists" among its areas, along with personal and business tax preparation, bookkeeping and payroll. Its about page lists "Dan Aksel, EA, LTC" and says he has been "Preparing tax returns professionally since 1981". Website: abbottaxservice.com.
3. Cascade Tax Professionals, Inc.
Based in Eugene. Its services page says: "Are you a sole proprietor? ... We’ll tidy things up and prepare your Schedule C as part of your personal income tax return." It also lists small business accounting, QuickBooks services and payroll services, and its about page lists "Laurie Kay Brock, EA, LTC". Website: castax.com.
4. Cherry Blossom Tax
Based in Salem, with a Portland mailing address. Its website lists "Freelancers & gig workers (1099)" and "LLCs & sole proprietors" among the clients it serves, along with individual tax preparation, small business taxes and bookkeeping, and advisory services. It describes its preparer as an "Enrolled Agent & Oregon Licensed Tax Consultant" and prints OBTP #1924597-B. Website: cherryblossomtax.com.
5. Columbia Pacific Tax Service LLC
Based in Bend. Its website says: "Specializing in small business, farms and rentals." It lists Schedule C business returns, Schedule SE self-employment tax, farm and rental returns, and home office and mileage deductions. Its homepage lists owner Patti King as "Enrolled Agent & Licensed Tax Consultant #5347C". Website: cptax.pro.
6. High Lakes Tax Service
Based in Bend. Its website says: "Owner Jonathan Parlan is an Enrolled Agent (#122793) and Oregon Licensed Tax Consultant (#34185-C)." It lists individual returns, rentals, small businesses including sole proprietorships, and tax planning. Website: highlakestax.com.
7. Pacific Northwest Tax Service, Inc.
Based in Portland, with Eastside and Westside offices. Its self-employment tax organizer says: "Reporting self-employment income and expenses is one of the most complex areas of individual income tax law." It lists self-employment and sole proprietorship returns, bookkeeping and payroll, and business consultation, and says its team includes Enrolled Agents, Licensed Tax Consultants, Licensed Tax Preparers and CPAs. Website: pnwtax.com.
8. Perpetual CPA LLP
Based in Portland. A CPA firm by its own name, its website says: "The team at Perpetual CPA LLP works with freelancers, consultants, and small business owners in Beaverton, OR and across the state." It lists tax preparation and planning, quarterly estimated tax guidance, bookkeeping and accounting, and fractional CFO work. Website: perpetualcpa.com.
9. Peterson Tax & Accounting Service
Based in Gresham, with a second office in Oregon City. Its tax preparation page says: "Expertise in preparing returns for freelancers, gig workers, and independent contractors." It lists individual and business tax preparation, bookkeeping, payroll and tax resolution, and prints "OR License #15806-B". Website: petersontaxservice.com.
Questions to ask a preparer if you are self-employed
- Will you help set my quarterly estimates, or only prepare the annual return?
- What records do you need from me? A preparer who asks for a mileage log and a separate business account is asking the right questions. The freelancer tax guide covers the Oregon side.
- Should I stay a sole proprietor? Entity choice is a planning question, and it is worth asking before income grows, not after. Talk to a preparer about your situation.
- Who answers if the IRS writes? Representation before the IRS comes from being an Enrolled Agent, a CPA or an attorney.
Do I owe self-employment tax on a small side business?
You file Schedule SE and owe self-employment tax if net earnings from self-employment are $400 or more. The rate is 15.3%, split between Social Security and Medicare.
I did not get a 1099. Do I still report the income?
Yes. Self-employment income is reportable whether or not a form arrives. For payments made in 2026, clients only have to send a 1099-NEC once they pay you $2,000 or more, so some income may arrive without one.
Do I need to pay quarterly estimates?
Generally, if you expect to owe at least $1,000 in federal tax for 2026 after withholding and refundable credits. Oregon uses a $1,000 trigger as well. The fourth 2026 payment is due 15 January 2027.
Is a CPA or an Enrolled Agent better for a freelancer?
Both can prepare the return and represent you before the IRS. What matters more is whether the person regularly works with self-employed clients and will help with estimates and records during the year.
Related lists and services
Self-employed? Start with a short call
Heather Perkins, Licensed Tax Consultant# 35746-C and Enrolled Agent, prepares Schedule C returns, sets quarterly estimates and works with Katie on catch-up books. Returns with Schedule C start at $525. The first 15-minute call is a free introduction. Call 503-785-3200 or email info@hts.tax.
Sources for the figures on this page
- IRS: Self-employment tax (Social Security and Medicare taxes)
- IRS: Estimated taxes
- Oregon DOR: 2026 Publication OR-ESTIMATE
- IRS: Instructions for Forms 1099-MISC and 1099-NEC
- IRS: Enrolled agent information
- Abbot Tax Service: Home
- Abbot Tax Service: About
- Cascade Tax Professionals: Services
- Cherry Blossom Tax: Home
- Columbia Pacific Tax Service: Home
- High Lakes Tax Service: Home
- Pacific Northwest Tax Service: Self-employment tax organizer
- Perpetual CPA: Oregon quarterly estimated taxes
- Peterson Tax & Accounting Service: Tax preparation

Written by
Enrolled Agent, Oregon Licensed Tax Consultant
License number: Enrolled Agent 00160070-EA · Oregon Licensed Tax Consultant 35746-C
Heather has spent more than a decade preparing individual and business returns across the Portland metro and the Columbia Gorge, and holds unlimited rights to represent taxpayers before the IRS.
Last reviewed
This page is general information about Oregon, Washington and federal tax rules, not advice about your own return. Thresholds and rates change every year. Figures were verified as of August 2026 — check the linked official sources, or talk to us about your situation.