How much should I set aside for 1099 taxes?

It depends on your income, your state, and your expenses, which is why "30 percent" is only a rough guess. The calculator above gives you the real figure for your situation instead of a rule of thumb.

Is a safe-harbor payment enough to avoid a penalty?

Yes. If you pay 90 percent of this year's tax, or 100 percent of last year's tax (110 percent if your prior-year adjusted gross income was over $150,000), the IRS will not charge an underpayment penalty. Enter last year's total tax and we check your status.

What if my income goes up or down later this year?

Rerun the calculator with your new estimate. Estimated taxes are pay-as-you-go, so you adjust later quarters as your income changes. It is free to run as many times as you want.

Does this replace a CPA?

No. This is an informational estimate, not tax advice. It handles the standard freelance case well, but if your taxes are complex or you want advice for your exact situation, talk to a licensed tax professional.

Quarterly estimated tax calculator

For freelancers and 1099 workers. Enter what you expect to earn this year and get the exact amount to send the IRS each quarter. Free, no signup.

Filing status

Head of household and married filing separately are not supported yet.

State

Expected annual net freelance income

What you expect to earn from 1099 work this year, after business expenses.

W-2 withholding this year (optional)

Tax already withheld from a paycheck, if you also have a W-2 job. Leave at 0 if not.

Last year's total tax (optional)

Add this to turn on your safe-harbor check.

How your quarterly payment is calculated

Your quarterly number is built from three taxes. First, self-employment tax: 15.3 percent for Social Security and Medicare on 92.35 percent of your net freelance earnings, using the 2026 Social Security wage base of $184,500. Second, federal income tax: your income runs through the official 2026 brackets from IRS Rev. Proc. 2025-32, after the standard deduction and the half-of-SE-tax deduction. Third, state tax, if your state has one. We add those up, subtract any W-2 withholding you entered, and divide across the remaining quarters. Then we apply the IRS safe-harbor rule so your payments are large enough to avoid a penalty.

When are your 2026 quarterly taxes due?

Federal estimated taxes are due April 15, June 15, September 15, and January 15. The next deadline is September 15, 2026. Your results above show the exact next date for your situation.

See the full 2026 due-dates schedule and how to pay the IRS

What this calculator covers (and what it leaves out)

Being clear about the edges is how we keep the number accurate.

It covers Single and Married Filing Jointly filers. Head of household and married filing separately are not supported yet. Your federal number is precise in all 50 states. State tax is exact for California, New York, New Jersey, Illinois, and Pennsylvania, returns $0 for the nine no-income-tax states, and shows a clearly labeled approximate estimate everywhere else, with a link to your state's revenue department.

It assumes your freelance income is your only income and uses the standard deduction. It does not apply itemized deductions, tax credits, the QBI deduction, or local taxes like NYC or PA local. Because of that, your estimate lands slightly high rather than low, which keeps you on the safe side of the IRS.

Common questions about quarterly estimated taxes

How much should I set aside for 1099 taxes?: It depends on your income, your state, and your expenses, which is why "30 percent" is only a rough guess. The calculator above gives you the real figure for your situation instead of a rule of thumb.
Is a safe-harbor payment enough to avoid a penalty?: Yes. If you pay 90 percent of this year's tax, or 100 percent of last year's tax (110 percent if your prior-year adjusted gross income was over $150,000), the IRS will not charge an underpayment penalty. Enter last year's total tax and we check your status.
What if my income goes up or down later this year?: Rerun the calculator with your new estimate. Estimated taxes are pay-as-you-go, so you adjust later quarters as your income changes. It is free to run as many times as you want.
Does this replace a CPA?: No. This is an informational estimate, not tax advice. It handles the standard freelance case well, but if your taxes are complex or you want advice for your exact situation, talk to a licensed tax professional.