About Quarterly1099
Quarterly1099 is a free tax estimator for self-employed Americans — freelancers, independent contractors, gig workers, and small business owners who file 1099 income. The goal is simple: a fast, accurate-enough estimate of what you owe federally, in your state, and per quarter — without forms, accounts, or sales pitches.
About the author
Quarterly1099 is built and maintained by Vincent Roy, an independent founder who runs a small portfolio of personal-finance and self-employment-focused educational websites. The site grew out of a personal frustration: when filing 1099 income as a freelancer, none of the existing online calculators handled federal income tax, self-employment tax, state tax, and the QBI deduction together in a single integrated estimate. So this one was built to do exactly that.
Vincent is not a CPA, Enrolled Agent, or licensed tax preparer. He is not licensed to provide personalized tax advice. All content on Quarterly1099 is educational, sourced directly from IRS publications and current US tax law — with citations to specific Revenue Procedures, IRS Forms, and Publications throughout. For decisions affecting your specific tax situation, consult a licensed CPA, Enrolled Agent, or your state's department of revenue.
Why I built this calculator
When I started filing 1099 income, I noticed every "tax calculator" online was either incomplete or wrong. TurboTax's free estimator skipped state tax. Bankrate's didn't handle self-employment tax separately. Quickbooks' calculator ignored the 20% QBI deduction. None of them caught the interaction between half-SE-tax deduction (above-the-line) and Schedule C state add-backs in PA and NJ. Most defaulted to flat state rates even for California and New York where progressive brackets push effective rates 4–6 percentage points higher than the calculators showed.
So I built Quarterly1099 to do what was missing: a single integrated estimate that runs the full Schedule SE math (15.3% on 92.35% of net SE income, capped at the $184,500 Social Security wage base for 2026), applies the 20% QBI deduction with correct SSTB phase-outs (single $201,775 / MFJ $403,550), and walks the actual progressive brackets for the 22 graduated-tax states — instead of approximating with a flat rate. The calculator output matches IRS Schedule SE worksheet 1, IRS Form 1040 Line 16, and state-specific equivalents within $5 across the income bands I've tested.
Everything on this site cites a primary source. Tax brackets cite the IRS Revenue Procedure that published them. State quirks cite the state Department of Revenue release. The 20% QBI deduction cites Section 199A and the relevant Regulation. No "according to most experts" — every number traces to a public document with a URL.
Editorial policy
Sourcing. Every tax figure, threshold, bracket, and rule on this site cites a primary source: an IRS Revenue Procedure, IRS Form / Publication, Social Security Administration release, or state Department of Revenue notice. We never source from secondary outlets (other tax blogs, accounting marketing sites, AI-generated summaries) without verifying against the original document.
Annual update cadence. The site has automated update infrastructure that re-checks IRS Revenue Procedures, SSA wage-base announcements, HSA/HDHP limits, mileage rates, and standard deduction amounts on a yearly + quarterly + monthly cadence (cron-scheduled). When a primary source publishes new figures (typically October–January for the upcoming tax year), the relevant articles, calculators, and state pages are updated within 14 days and the "Last reviewed" date is bumped.
Fact-checking. Calculator math is validated against IRS Schedule SE, IRS Form 1040-ES, and where applicable IRS Schedule 1 instructions. State tax math uses real progressive brackets from each state's Department of Revenue (CA, NY, NJ, OR, MN, HI, SC, DC, VT, WI, ME, RI, MD, KS, MO, MT, NE, NM, ND, OH, WV, CT) with flat-rate fallback for non-bracketed states. Multiple sample-input regression tests run before each deploy.
Corrections. If you spot an error in a figure, citation, or calculator output, email info@quarterly1099.com with the page URL and the issue. Verified corrections are applied within 5–7 business days (up to 10 during peak tax season) and noted in the article's "Updated" date.
AI use. Articles are researched with the assistance of large language models (Claude by Anthropic) and human-edited for accuracy, voice, and primary-source citation. No article is published without human review of every IRS citation and figure.
No personalized advice. Nothing on this site is personalized tax, legal, or financial advice. See our full disclaimer for the scope of what we do and do not provide.
Last reviewed: May 22, 2026 · This editorial policy is reviewed quarterly.
Methodology
The calculator uses the 2026 federal tax brackets (applied to income earned in 2026 and filed in 2027), the 2026 standard deduction, the 2026 Social Security wage base, and a simplified state effective rate per state. Self-employment tax follows IRS Schedule SE rules: 15.3% on 92.35% of net SE earnings, with the Social Security portion capped at the wage base. The 20% Qualified Business Income (QBI) deduction is applied when toggled on.
State tax is a single effective rate by state. Several states are progressive (CA, NY) so the result is an approximation. State pages link to detailed brackets.
Sources
- IRS Rev. Proc. 2025-32 — 2026 federal tax brackets and standard deduction
- IRS Topic 554 — Self-employment tax
- IRS Form 1040-ES (2026) — Quarterly estimated tax instructions
- SSA — 2026 Social Security wage base ($184,500)
- State Departments of Revenue — current state tax rates
Privacy
This site does not collect any personal data. The calculator runs entirely in your browser. We do not store, send, or log any of the numbers you enter.
The site uses Google AdSense to display ads. Google may use cookies to serve ads based on your prior visits to this and other sites. Opt out at adssettings.google.com.
How the site is funded: Quarterly1099 is supported by display advertising. The calculator, articles, and state pages are free to use with no signup. If we add partner referrals in the future, any such links will be clearly disclosed in the article where they appear.
Disclaimer
This site provides estimates only. It is not tax advice. Tax law changes; brackets, rates, and rules described here are based on the 2026 tax year (filed in 2027) and are subject to change. For decisions affecting your finances, consult a CPA, enrolled agent, or qualified tax professional.
Contact
For factual corrections to bracket data or state rules, partnership inquiries, privacy and data requests, or DMCA / legal notices, reach us at info@quarterly1099.com. We respond within 5–7 business days (up to 10 during peak tax season).
For specific tax questions about your situation, please consult a licensed CPA, enrolled agent, or your state's department of revenue — we are not licensed tax professionals and cannot provide personalized advice. See our Disclaimer for the full scope of what this site does and does not provide.
For publishers
Run a tax, freelance, or personal-finance blog? You can embed our 1099 quarterly tax calculator on your site for free, no signup or contact needed. The widget is mobile-responsive, updates automatically each tax year, and adds an interactive tool to any article. Get the embed code →