1099 Quarterly Taxes in New Jersey (2025-2026)
If you're self-employed in New Jersey — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and New Jersey Division of Taxation (state). New Jersey'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.
New Jersey state income tax (2025)
New Jersey uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $20,000 | 1.40% |
| $20,000 – $35,000 | 1.75% |
| $35,000 – $40,000 | 3.50% |
| $40,000 – $75,000 | 5.53% |
| $75,000 – $500,000 | 6.37% |
| $500,000 – $1,000,000 | 8.97% |
| $1,000,000+ | 10.75% |
How to pay New Jersey estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your New Jersey state estimated payments as well — most states piggyback on the federal schedule. Pay New Jersey taxes through the New Jersey Division of Taxation's online portal: www.nj.gov/treasury/taxation. You can also mail Form NJ-1040-ES with a check.
New Jersey-specific quirk freelancers miss
New Jersey has the third-highest top rate (10.75%) and applies it starting at $1M. NJ does NOT recognize federal QBI, S-corp pass-through deductions, or HSA deductions — all common federal benefits are added back on the NJ return. Plan ~10-15% higher state burden than federal projections suggest.
Common deductions for New Jersey freelancers
- New Jersey allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check New Jersey's rules for state conformity.
- NJ does NOT allow QBI deduction. NJ has unique rules on retirement contributions and HSAs.
- SEP-IRA / Solo 401(k) contributions reduce both federal and New Jersey taxable income.
- Self-employed health insurance premiums are deductible federally.