Net the business
Gross 1099 income minus ordinary business expenses gives the self-employment base.
1099 tax calculator for quarterly payments
Estimate self-employment tax, federal income tax, a rough state amount, safe harbor, and what to set aside before the next IRS due date.
Tax year 2026
Last updated 2026-06-11
How the estimate works
The calculator follows the same broad order as the IRS estimated tax worksheet: net self-employment income, SE tax, half-SE deduction, taxable income, income tax, credits, safe harbor, and remaining payment windows.
Apply SE tax
Net earnings are multiplied by 92.35%, then Social Security and Medicare rates are applied.
Stack income tax
W-2, spouse, and other income help determine the progressive bracket estimate.
Split payments
Withholding and prior payments reduce the balance, then the rest is split over remaining due dates.
State calculators
Guides for self-employed taxes
Use the calculator for the number, then read the guide that explains why the number moved.
How to use the 1099 tax calculator
A step-by-step walkthrough for using the 1099 Tax Estimator to estimate self-employment tax, quarterly payments, safe harbor targets, and deduction impact.
How quarterly estimated taxes work
A plain-English guide to why self-employed workers make four payments instead of one April payment.
Self-employment tax explained
Understand the 15.3% self-employment tax, the 92.35% net earnings adjustment, and the half-SE-tax deduction.
Estimated tax safe harbor rule explained
Learn the 90%, 100%, and 110% thresholds used to reduce underpayment penalty risk.
1099 vs W-2 tax implications
Compare withholding, payroll taxes, deductions, and quarterly payments for mixed-income households.
What happens if you underpay estimated taxes
A practical overview of underpayment penalties, exceptions, and ways to catch up before the next deadline.
Business expenses for 1099 workers
Learn how ordinary business expenses reduce net self-employment income and what records to keep.
How much to set aside for 1099 taxes
A practical set-aside framework for freelancers and gig workers who want to avoid April surprises.
Quarterly tax due dates for freelancers
Understand the four estimated tax due dates and why they do not match normal calendar quarters.
How to estimate taxes with W-2 and 1099 income
Plan estimated payments when a job with withholding and self-employment income happen in the same household.
State tax for self-employed workers
Why state estimates vary and what to watch for before relying on a simplified state tax number.
No tax on tips and overtime for 1099 workers
What self-employed workers should know about the 2025-2028 OBBBA deductions for qualified tips and overtime compensation.