1099 Quarterly Taxes in Minnesota (2025-2026)
If you're self-employed in Minnesota — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Minnesota Department of Revenue (state). Minnesota's top marginal rate is 9.85%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
Minnesota state income tax (2025)
Minnesota uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $31,690 | 5.35% |
| $31,690 – $104,090 | 6.80% |
| $104,090 – $193,240 | 7.85% |
| $193,240+ | 9.85% |
How to pay Minnesota estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Minnesota state estimated payments as well — most states piggyback on the federal schedule. Pay Minnesota taxes through the Minnesota Department of Revenue's online portal: www.revenue.state.mn.us. You can also mail Form M14 with a check.
Minnesota-specific quirk freelancers miss
Minnesota has one of the highest top rates outside California, NY, and Hawaii. The state phases out exemptions for high earners and adds a separate alternative minimum tax. Itemizing is more often beneficial in MN than the federal standard deduction.
Common deductions for Minnesota freelancers
- Minnesota allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Minnesota's rules for state conformity.
- MN conforms to federal QBI deduction.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Minnesota taxable income.
- Self-employed health insurance premiums are deductible federally.