If you earn 1099 or self-employment income in District of Columbia, the IRS and the state both expect you to pay taxes as you go, in four quarterly installments rather than one April bill. This calculator estimates your 2026 quarterly payments across all three pieces: federal self-employment tax, federal income tax, and District of Columbia state income tax. DC decoupled from the federal standard deduction for 2025, setting its own amounts ($15,000 single / $30,000 married) rather than following the larger federal figures. Enter your expected net self-employment income, any W-2 wages, and your filing status to see what to send each quarter, your due dates, and how the safe-harbor rules protect you from an underpayment penalty. Everything is an estimate for planning. Always confirm with the DC Office of Tax and Revenue before you file.
Self-employment income has no tax withheld for you, so both the IRS and DC Office of Tax and Revenue ask you to prepay in quarterly installments. On the federal side you owe self-employment tax (15.3% Social Security and Medicare on 92.35% of your net profit, up to the Social Security wage base) plus federal income tax on your profit after the standard deduction. On top of that, District of Columbia applies its own income tax.
District of Columbia generally requires estimated payments once you expect to owe more than $100 in state tax for the year. DC follows the federal schedule: April 15, June 15, September 15, and January 15. If a due date falls on a weekend or holiday, it moves to the next business day. District of Columbia follows the standard four-installment schedule.
You avoid an IRS underpayment penalty by hitting a "safe harbor": paying at least 90% of this year's total tax, or 100% of last year's (110% if your income is higher). The District of Columbia applies a seven-bracket graduated tax (4% to 10.75%) to your federal AGI after DC's own standard deduction. Starting in 2025, DC decoupled from the federal standard deduction and set its own amounts: $15,000 single, $30,000 married, $22,500 head of household. Single and married filers use the same brackets. This page is written for DC residents; DC cannot tax the wages of non-resident commuters. You can pay online through the DC Office of Tax and Revenue portal, and the calculator above breaks your total into the federal and District of Columbia pieces so you can send each to the right place. You can pay online at the DC Office of Tax and Revenue (payment portal).
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For educational purposes only, not tax advice. Tax rules change and individual situations vary; confirm figures with a tax professional and the DC Office of Tax and Revenue before filing. State tax data last verified 2026-07-06.
Sources: otr.cfo.dc.gov, otr.cfo.dc.gov.