📅 Quarterly Estimated Tax Calculator
Estimate your federal quarterly tax payments as a self-employed worker or 1099 freelancer. Uses 2025 IRS tax brackets and SE tax rates.
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Your Income & Situation
$
Your gross freelance/1099 income minus business expenses (what you'd report on Schedule C).
$
Any wages where taxes are already withheld. Leave blank if none.
$
SEP-IRA, health insurance deduction, etc. beyond standard deduction. Leave blank if unsure.
$
From your last year's tax return (Form 1040, line 24). Used for safe harbor calculation.
💡 What Are Quarterly Estimated Taxes?
- Self-employed workers must pay taxes 4× per year (no employer withholds for you)
- Due: April 15, June 16, September 15, and January 15
- Underpaying can result in a penalty — use the safe harbor to avoid it
- Pay via IRS Direct Pay at IRS.gov or by mailing Form 1040-ES
Estimated Quarterly Payment
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Enter your income above to calculate
Your tax breakdown will appear here after you enter your income.
Disclaimer: This is an estimate based on 2025 federal rates only. State taxes are not included. Consult a tax professional for advice specific to your situation.
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How to Use This Calculator
This calculator estimates your federal quarterly estimated tax payments for 2025 income. Here's how to fill it out:
- Filing Status: Choose how you'll file your 2025 return.
- Net SE Income: Enter your expected freelance or 1099 income after expenses. If your gross is $100k and expenses are $20k, enter $80k.
- Other Income: Include wages if you or your spouse also have a W-2 job.
- Prior Year Tax: Optional but recommended — enter your total tax from last year's 1040 for a safe harbor comparison.
Safe Harbor Method: You can avoid underpayment penalties by paying at least 100% of last year's total tax (or 110% if your prior year AGI exceeded $150,000). This is often less than your actual estimated tax, giving you cash flow flexibility.
Frequently Asked Questions
You must pay quarterly estimated taxes if you expect to owe at least $1,000 in federal taxes for the year and your withholding covers less than 90% of your tax liability (or 100% of last year's tax). This typically applies to: freelancers, independent contractors, gig workers, self-employed individuals, small business owners, and people with significant investment income.
The IRS charges an underpayment penalty if you don't pay enough throughout the year. The penalty is based on the underpayment amount and the federal short-term interest rate plus 3%. In 2025, this is approximately 8% annualized. You won't face a penalty if you paid at least 90% of your current year tax or 100% of your prior year tax (110% if prior year AGI exceeded $150,000).
No — this calculator covers federal taxes only. Most states also require quarterly estimated payments if you expect to owe state income tax. State tax rates vary significantly. Add roughly 3-10% to your total estimate depending on your state. States without income tax: AK, FL, NV, NH (on wages), SD, TN, TX, WA, WY.
You can pay federal estimated taxes through:
- IRS Direct Pay — free, online at irs.gov/directpay (bank account)
- Electronic Federal Tax Payment System (EFTPS) — free, requires enrollment
- Debit or credit card — through IRS-approved payment processors (fees apply)
- Mail a check with Form 1040-ES to the appropriate IRS address
Self-employed workers pay the "employer" and "employee" halves of Social Security and Medicare taxes, totaling 15.3%. The good news: you can deduct 50% of your SE tax from your gross income before calculating income taxes. This calculator factors in that deduction automatically — it's one of the biggest built-in breaks for freelancers.
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