When you get paid as an independant contractor (form 1099) you are subject to self employment tax (Line 57 on Form 1040). The SE tax rate is 15.3%. The rate consists of two parts: 12.4% for social security and 2.9% for Medicare. This SE tax is added to your tax from the tax tables computed on Line 44. However, you can deduct half of your SE tax on Line 27 to reduce your AGI.
That's the most basic explanation I can give without seeing your tax return.
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