1099 Quarterly Taxes in Alaska (2025-2026)
If you're self-employed in Alaska — freelancer, contractor, gig worker, or single-member LLC — your tax burden is entirely federal. Alaska levies no personal income tax, which makes it one of the most tax-friendly states for self-employed Americans. You'll still owe federal income tax plus the 15.3% self-employment tax, but you skip the state filing entirely.
Alaska state income tax (2025)
0%. Alaska is one of nine states without a personal income tax (the others: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming). Self-employed Alaska residents file a federal return (Form 1040 + Schedule C + Schedule SE) but no state income tax return is required for personal 1099 income.
Quarterly payments — federal only for Alaska residents
Federal estimated tax due dates apply nationwide:
- Q1 — April 15, 2026
- Q2 — June 16, 2026
- Q3 — September 15, 2026
- Q4 — January 15, 2027
Pay through IRS Direct Pay (irs.gov/payments) for free bank transfers, or mail Form 1040-ES with a check.
Alaska-specific quirk freelancers miss
Alaska is one of nine states with no personal income tax. There is no state-level filing requirement for 1099 income. Some Alaska residents receive an annual Permanent Fund Dividend, which is federally taxable but does not trigger any state tax.
Common federal deductions for Alaska freelancers
Without a state return, your only itemization layer is federal. The deductions that matter most:
- Standard business expenses — software, contractors, supplies, professional services.
- Home office — simplified ($5/sq ft up to 300 sq ft) or actual percentage of rent/utilities.
- Mileage — $0.70/mile in 2026 (business use).
- Half of SE tax — federal above-the-line deduction.
- QBI deduction — 20% of qualified business income, federal.
- SEP-IRA / Solo 401(k) — major shelter for high-income freelancers.
- Self-employed health insurance premiums — fully deductible if no W-2 spouse coverage.