Quarterly tax estimator

Project your Q1–Q4 IRS payments.

For rideshare, delivery, freelance, and 1099 workers. Handles federal brackets, the 15.3% self-employment tax, the mileage deduction, and optional state rate. All math in your browser.

Your projected year

Enter your annual figures. Quarterly payments are 1/4 of total liability.

All income from rideshare, delivery, freelance, etc.

At $0.70/mile (2026 IRS rate)

Phone, supplies, tolls, parking

Mixed W-2 + 1099 workers — enter your day job wages

0% for AK, FL, NV, NH, SD, TN, TX, WA, WY

How quarterly taxes work for 1099 workers

The U.S. tax system is pay-as-you-go. W-2 employees pay through paycheck withholding; 1099 workers pay through four quarterly estimated payments. Miss them, or underpay, and the IRS charges an underpayment penalty regardless of whether you eventually pay in full at tax time.

The math the calculator runs:

  • Net SE income = Gross 1099 income − (business miles × $0.70) − other expenses
  • SE tax = Net SE income × 92.35% × 15.3% (the 92.35% adjustment accounts for the employer-equivalent SS/Medicare share)
  • Federal income tax = applied progressively to (Net SE + W-2 wages − standard deduction − ½ × SE tax)
  • State income tax = your rate × (Net SE + W-2 wages − standard deduction)
  • Total owed = SE tax + Federal + State − W-2 withholding
  • Per quarter = Total owed ÷ 4
The "half SE tax deduction" you keep hearing about. Half of your self-employment tax is deductible from your federal taxable income. The calculator handles this automatically — it's why the federal tax line comes out lower than it would if you just multiplied gross income by a bracket rate. This is one of the few breaks 1099 workers get that W-2 workers don't.

The four 2026 deadlines

  • Q1: April 15, 2026 — covers income earned January 1 – March 31
  • Q2: June 15, 2026 — covers April 1 – May 31 (only two months!)
  • Q3: September 15, 2026 — covers June 1 – August 31
  • Q4: January 15, 2027 — covers September 1 – December 31

The Q2 window is shorter than the others — that's a federal quirk, not a typo. Pay using IRS Form 1040-ES or online at IRS.gov.

Related guides

FAQ

Who has to pay quarterly estimated taxes?

You must pay quarterly estimates if you expect to owe at least $1,000 in tax for the year after withholdings. Self-employed workers, 1099 contractors, rideshare and delivery drivers, freelancers, and anyone with significant untaxed income falls into this bucket. W-2 employees with side income usually qualify too.

What are the 2026 deadlines?

Q1: April 15, 2026. Q2: June 15, 2026. Q3: September 15, 2026. Q4: January 15, 2027. If a deadline falls on a weekend or holiday it shifts to the next business day. See our deadlines guide for the full schedule.

What's the underpayment penalty?

If you pay too little quarterly, the IRS charges an underpayment penalty roughly equal to short-term interest rates plus 3%. Safe harbor: pay either 100% of last year's total tax (110% if you made over $150K), or 90% of this year's expected tax, whichever is less. The calculator uses 100% of current-year projection by default.

Does this include state estimated taxes?

It applies a flat state rate if you enter one, and divides it evenly across quarters. Most states with income tax follow the federal quarterly schedule, but a few have different deadlines. Check your state revenue department for exact dates.

How is the mileage deduction applied?

Your business mileage is multiplied by the IRS standard mileage rate ($0.70/mile for 2026), and that total is deducted from your gross 1099 income before computing tax. NeighCheck logs your mileage automatically per shift so this number is always accurate.