1099 Quarterly Taxes in District of Columbia (2026)
If you're self-employed in District of Columbia — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and DC Office of Tax and Revenue (state). District of Columbia's top marginal rate is 10.75%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
District of Columbia state income tax (2026)
District of Columbia uses a progressive bracket system on top of federal tax. For single filers in 2026:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $10,000 | 4.00% |
| $10,000 – $40,000 | 6.00% |
| $40,000 – $60,000 | 6.50% |
| $60,000 – $250,000 | 8.50% |
| $250,000 – $500,000 | 9.25% |
| $500,000 – $1,000,000 | 9.75% |
| $1,000,000+ | 10.75% |
How to pay District of Columbia estimated taxes
Federal estimated tax due dates (April 15, June 15, September 15, 2026, and January 15, 2027) apply to your District of Columbia state estimated payments as well — most states piggyback on the federal schedule. Pay District of Columbia taxes through the DC Office of Tax and Revenue's online portal: mytax.dc.gov. You can also mail Form D-40ES with a check.
District of Columbia-specific quirk freelancers miss
DC charges an 8.25% Unincorporated Business Franchise Tax (Form D-30) on net business income over $12,000 from DC sources — this is on top of personal income tax. Most sole proprietors and single-member LLCs with DC clients owe both. The $12,000 exemption is per business, not per person, and the 'salary allowance' deduction (currently $5,000) can lower the taxable base. DC's top personal income rate of 10.75% on income over $1M is among the highest in the country.
Common deductions for District of Columbia freelancers
- District of Columbia allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check District of Columbia's rules for state conformity.
- DC conforms to the federal QBI deduction. Half-SE-tax deduction flows through from federal AGI.
- SEP-IRA / Solo 401(k) contributions reduce both federal and District of Columbia taxable income.
- Self-employed health insurance premiums are deductible federally.