Freelancer Quarterly Tax Calculator

Compute each 2026 Form 1040-ES payment on your freelance 1099 income — federal, 15.3% SE, and state.

If you'll owe $1,000+ in freelance tax, the IRS wants four estimated payments (Apr 15, Jun 15, Sep 15, Jan 15). Skip them and you'll owe an underpayment penalty.

Estimated quarterly payments

The IRS expects 4 payments per year if you'll owe $1,000+. Pay via IRS Direct Pay.

Pay each quarter
$2,842
Annual tax liability
$11,924
Effective rate
23.8%

Due dates

Q1 — due April 15, 2026$2,842
Q2 — due June 15, 2026$2,842
Q3 — due September 15, 2026$2,842
Q4 — due January 15, 2027$2,842
Federal income tax$3,035
Self-employment tax$6,358
State tax (est.)$2,532

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