[Jtsummers]

If they're married and paying 24% federal tax rate on any of their income, they almost certainly aren't paying any social security taxes on their consulting income. That would mean their adjusted gross income is in the $200-400k range for their full-time day job which exceeds the Social Security cap by a good margin, it's $176k.

They'd still have to pay for Medicare, but it knocks 12.4% off their estimated taxes for consulting.

If they're single, then the math is different. 24% for single people starts at just over $100k and runs to about $200k so they may have to pay those taxes. It's always frustrating when people whine about taxes but giving insufficient information to evaluate their complaint.

[frumper]

Also, FICA cap goes off gross and a 24% rate is based off AGI, just to muddle the numbers even more.