If a single or few year-end 1099 forms pays more of your bills than any W-2 form ever did, you already know conventional lenders don't quite know what to do with you. A 1099 only mortgage is built to qualify you off what your 1099s actually report without dragging a full tax return into the conversation.

What a 1099 Only Loan Actually Is

A 1099 only mortgage is a Non-QM loan program that qualifies contract and commission workers using their 1099 forms instead of two years of full tax returns, W-2s, bank statements, or a profit and loss statement. The lender totals the 1099 income reported to you over the qualifying period and applies a standard expense deduction as opposed to using your actual write offs from a tax return.

Most programs deduct a flat percentage such as 10 to 25 percent depending on your line of work and the lender's guidelines to account for unreimbursed business expenses. That deduction applies whether your real costs were higher or lower and works strongly in your favor if your costs are low and works against you if your actual overhead runs high.

Review the Scenario Below of a Contractor Who Earns $120,000.
1099 Only Method Tax Return Method
Income reported on 1099s $120,000 $120,000
Flat expense factor deducted $12,000 $0
Actual business expenses deducted $0 $28,000
Depreciation $0 $9,000
Section 179 deduction $0 $6,000
Qualified Business Income deduction $0 $15,400
Annual qualifying income $108,000 $61,600
Monthly qualifying income $9,000 $5,133

Same 1099 income, same year, with one having a much higher monthly income. Qualifying on the 1099 only method gives you roughly $3,900 in added monthly income versus the traditional mortgage bases your income from your 1040 returns. Obviously, it makes a difference in home affordability.

Who This Loan Is Built For

A large share of Colorado's workforce gets paid this way. Commission only real estate agents, contract tradespeople, delivery and rideshare drivers, freelancer tech workers, and travel healthcare professionals all work steady, sometimes lucrative jobs that a conventional lender still treats as unpredictable income.

  • Real estate agents and brokers throughout the Denver metro, Boulder, CO Springs, and Fort Collins earning commissions reported on a 1099 versus a W-2 salaried worker.
  • Independent tradespeople, electricians, plumbers, and HVAC techs, who work under a general contractor and receive a 1099-NEC instead of running payroll through their own company.
  • Delivery and rideshare drivers throughout the Front Range whose platform issues a 1099-NEC or 1099-K each year.
  • Oil field, energy, and pipeline contract workers across the Western Slope paid on a 1099 basis project to project.
  • Travel healthcare professionals and locum tenens providers working 1099 contracts through staffing agencies statewide.

Difference Between the 1 or 2 Year 1099 Program?

1 Year 1099 vs. 2 Year 1099
Feature 1 Year 1099 2 Year 1099
Independent Contractor history At least 12 months in the same line of work At least 24 months in the same line of work
Maximum LTV 80% to 85% 90%
Credit score minimum 700 minimum typically required 680 minimum often allowed
Reserve requirements Often 6 months required Typically 3 to 6 months
Best fit for A newer 1099 relationship or a recent shift into contract work An established contract or commission history with a full two year track record
Practical note

If you changed clients partway through the qualifying period, ask whether the lender requires continuous work with a single client or simply a consistent line of work. Many programs care more about steady income in the same field than an broken contract with one payer.

How Lenders Calculate Your 1099 Income

Most 1099 only programs use your 1099 forms for either 1 or 2 years, and apply a flat expense factor to arrive at qualifying monthly income. The percentage varies by lender and by profession, since a rideshare driver's real overhead looks nothing like a work from home consultant's.

A smaller number of lenders will let you document actual expenses instead, usually through a P&L or a tax return, if that produces a stronger number than the flat deduction would. Expect to provide a year to date pay statement, contract, or invoice history if your closing date falls mid year, and expect a licensing check if your 1099 income comes from a regulated profession like real estate or insurance.

What to have ready
  • Complete copies of your 1099 year-end forms for 2025 & and 2024 for 2 years
  • A year to date pay statements, signed contract, or client invoice history if your closing date is before year-end
  • Active license documentation if your 1099 income comes from a licensed profession such as real estate, insurance, or similar professions
  • A brief written explanation if you changed clients or platforms during the qualifying period, even if your total income stayed consistent

What 1099 Only Lenders Require

  • 1099 statement history: All year-end 1099s for one year or all 1099s for the last 2 years on the 2 year program. All must be the same line of work
  • Credit score: 680 is the normal minimum
  • Down payment: At least 15 to 20 percent down
  • Cash reserves: 3 to 6 months of the new mortgage payment
  • Consistent 1099 relationship: an active client, platform, or agency relationship a lender can verify
  • Debt to income ratio: calculated off the deemed 1099 qualifying income and usually capped from 45 to 50 DTI

Should I Use a 1099 Only or Bank Statement Loan?

These two programs both qualify self employed and contract income without a full tax return. Let's review.

1099 vs. Bank Statements Loan
Category 1099 Only Loan Bank Statement Loan
What counts as income The 1099 forms you were issued, added together for the period Every qualifying deposit that lands in your bank account
Documents to produce The 1099s themselves, plus a contract or invoice if needed 12 or 24 months of statements from every account tied to your income
How expenses get handled A flat percentage is applied based on industry. No proof needed An expense factor is applied for deposits
Strongest for Clean 1099 reporting with real costs below the flat estimate Cash flow that looks better in the bank than it would on any form or return
Weakest for High cost contractors whose real overhead beats the flat deduction Accounts mixed with personal spending, transfers, or one time large deposits
Review speed Generally quick and a short stack of forms to add up Slower, since every deposit gets sorted and reviewed
Max LTV on primary home 85% to 90% 85% to 90%
Who tends to choose this A single or multi-client consultant or platform based driver A business owner whose deposits run well ahead of reported income

There is no universal winner between the two. A worker paid cleanly through 1099s with modest costs usually comes out ahead using the 1099 method. Someone whose bank balance is stronger than their paperwork, especially if income arrives through cash, checks, or a mix of sources beyond formal 1099s, usually fares better proving it through statements instead.

Assessing a 1099 Only Loan

Advantages

  • Skips the need for a profit and loss statement, a CPA letter, or a registered business entirely
  • The flat expense deduction frequently beats what a real expense list would show for low cost work
  • A short, simple document list that moves quickly through underwriting
  • Open to purchases, refinances, and second home financing

A rideshare driver, delivery contractor, or commission only agent with minimal expenses usually qualifies for more using the 1099 only method, since the flat deduction beats what a real expense list would show. A business owner with staff, equipment, or a lease to account for usually does better on a bank statement or P&L loan, since it captures a net income figure the 1099 method has no way to see.

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