US freelancers and 1099 income

Estimate each quarterly payment in the browser

Compare 90% of a rough current-year tax with 100% or 110% of last year's tax, then split what is left across the IRS due dates still ahead.

Estimate a paymentRead the 2027 guide

The next due date loads with JavaScript.

Nothing you type is saved or sent. 2027 dates are expected until Form 1040-ES for 2027 is published.

Quarterly tax planner

Stays in this tab. Not saved and not sent.

Type an expected net profit and an income-tax rate of your own. The planner has no tax-bracket table. It compares 90% of that rough current-year total with 100% or 110% of last year's tax, then divides what is left by the due dates still ahead.

Change this to try a later quarter. It is not stored.

Gross self-employment income minus ordinary and necessary business expenses.

Optional. Included in the income-tax estimate, not in self-employment tax.

Your figure, such as 22 for 22%. Leave blank to skip income tax. Brackets are not built in.

Optional. The IRS $1,000 test subtracts these with withholding.

Optional. Needed for the 100% / 110% safe harbor. The prior return generally must cover 12 months.

Optional. Over $150,000, or $75,000 if married filing separately, the prior-year figure is 110%.

Optional. Subtracted from the SSA wage base before the 12.4% portion.

Guides, in reading order

Start with the overview, then the date, the $1,000 test, self-employment tax, and the safe harbor.

Quarterly Estimated Taxes for Freelancers: 2027 Guide

Five questions that sort the federal rules: who pays, when the dates fall, how the safe harbor works, how to pay, and what a short payment means.

2 min read

Estimated Tax Due Dates 2026–2027: Quarterly Calendar

The four IRS periods, the 2026 weekdays, and the 2027 dates marked expected — including the uncertain January 2028 shift.

2 min read

Do I Need to Pay Quarterly Estimated Taxes? The $1,000 Rule

Both parts of the IRS test have to apply: at least $1,000 after withholding and credits, and withholding under the smaller safe-harbor target.

2 min read

Self-Employment Tax: 15.3%, 92.35%, and the Wage Base

12.4% Social Security plus 2.9% Medicare, generally on 92.35% of net profit, with the SSA wage base for 2026 and 2027.

3 min read

Estimated Tax Safe Harbor: 90%, 100%, and 110%

The penalty test uses the smaller of 90% of this year and 100% of last year — 110% when prior AGI is over the threshold.

2 min read

How to Pay Estimated Taxes: IRS Direct Pay and Other Options

Direct Pay is the IRS free bank-account option for estimated tax, with the limits and timing the IRS page describes.

2 min read

Underpayment Penalty and Form 2210: If You Miss a Date

The penalty follows the amount, the period it was late, and the IRS quarterly interest rate. This page does not guess that rate.

2 min read

Expense and Invoice Tools for Freelancers, Compared

A checklist for records that make quarterly estimates easier. No ranking, and no product link until one is actually filled in.

1 min read

Annualized Income Method: Uneven Freelance Income

If your income is lumpy, the IRS annualized income installment method may lower early estimated payments. How Worksheet 2-9 and Form 2210 work.

2 min read

Skip the January Estimated Payment: File by Jan. 31

Pub. 505: file your 2026 Form 1040 by January 31, 2027 and pay the balance, and you needn't make the January 15, 2027 payment. Farmers: March 1.

2 min read

Starting Estimated Payments Mid-Year: Which Date Applies

If your first taxable income arrives after April 1, Pub. 505's Table 2-1 shows the first payment date and later installments. Examples and options.

2 min read

Raise W-4 Withholding Instead of Quarterly Payments?

If you have a job and side income, Pub. 505 says you can add withholding on Form W-4 (Step 4(c)) to cover tax. Limits and timing the IRS lists.

2 min read

What the planner uses

  • The IRS two-part test: at least $1,000 after withholding and refundable credits, and withholding under the smaller safe-harbor target.
  • Self-employment tax at 12.4% plus 2.9% on 92.35% of net profit, with the SSA wage base.
  • An income-tax rate you type. There is no bracket table and no 2027 bracket claim.
  • Hard-coded due dates. 2027 is marked expected. January 18, 2028 is marked uncertain.

Sources