What is self-employment (SE) tax?

SE tax covers Social Security (12.4%) and Medicare (2.9%) on 92.35% of your net self-employment earnings — the employer+employee share a W-2 worker splits with their boss. The Social Security portion is capped at the 2026 wage base of $176,100. You can deduct one-half of SE tax on your federal return.

How do I pay quarterly?

Most 1099 earners pay estimated tax in four installments (Apr 15, Jun 15, Sep 15, Jan 15) via IRS Form 1040-ES and your state’s equivalent. A common safe harbor is paying at least 100% of last year’s total tax (110% if your AGI exceeded $150,000) to avoid underpayment penalties.

How is state income tax applied here?

No-income-tax states are 0%. Flat states use their statutory rate. Progressive states are applied at their TOP marginal rate as an upper-bound approximation (full brackets are not embedded). Enter your own federal income tax estimate from the IRS calculator for a complete picture.

Does this replace my accountant?

No. This is an educational estimate to help you set aside cash and size quarterly payments. Deductions, QBI, S-corp elections, and multiple income streams change the real number. Confirm with a CPA or enrolled agent.

Interactive Estimator

1099 & Self-Employment Quarterly Tax Estimator (2026)

As a W-2 worker, your employer withholds. As a 1099 contractor, the IRS expects you to pay as you go — and the SE tax alone is 15.3%. This tool sizes your quarterly payment from verified 2026 state rates plus the federal self-employment formula.

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Net SE income ($/yr)

Fed income tax est. ($/yr)

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1099 Quarterly Tax Estimate (2026)

allmoneycalc.com — estimate, not tax advice

Self-employment tax (15.3% formula) + state income tax from verified 2026 rates, divided into four estimated payments.

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Cross-State Take-Home Comparison — see how a move changes your net pay
State Income Tax Rates 2026 (dataset)
Federal Income Tax Estimator 2026
Freelance Income Calculator

Educational estimate, not tax advice. SE tax = 15.3% × 92.35% of net earnings (Social Security 12.4% capped at the 2026 wage base of $176,100; Medicare 2.9% uncapped). State income tax: none=0%, flat=statutory rate, graduated=TOP marginal rate as upper-bound approximation. Federal income tax is user-supplied. The half-of-SE-tax deduction and QBI, S-corp, and other factors are not modeled. Verify with IRS Publication 334/505 and your state. Source: Tax Foundation Facts & Figures 2026.

Data sources & methodology

Standard formulas Amortization, compound interest, and retirement projection equations per finance practice.

Public reference rates Savings/investment assumptions stated as planning estimates; no live market rates.

Internal editorial Calculators reviewed by the AllMoneyCalc editorial team before publication.

Methodology and citations are maintained by the AllMoneyCalc editorial team. Where an official schedule is not yet loaded, results are shown as model estimates and the source is stated as a reference.

1099 & Self-Employment Quarterly Tax Estimator (2026)

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1099 & Self-Employment Quarterly Tax Estimator (2026)

Estimate your quarterly payment

The tax & income cluster

Related calculators

Data sources & methodology

Related tools from our network

Money & tax

Vehicle & insurance

Life events