If you earn 1099 or self-employment income in Nebraska, 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 Nebraska state income tax. Nebraska is phasing down its income tax under LB 754: for 2026 the former 5.01% and 5.20% brackets both drop to a single top rate of 4.55%, on the way to 3.99% in 2027. 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 Nebraska Department of Revenue before you file.
Self-employment income has no tax withheld for you, so both the IRS and Nebraska Department of 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, Nebraska applies its own income tax.
Nebraska generally requires estimated payments once you expect to owe more than $500 in state tax for the year. Nebraska 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. Nebraska 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). Nebraska applies graduated rates to your federal AGI after subtracting the Nebraska standard deduction ($8,600 single / $17,200 married), then reduces the result by a $171-per-person personal exemption credit. Rates shown are Nebraska's 2026 statutory rates (2.46%, 3.51%, and a 4.55% top rate that merges the former 5.01% and 5.20% brackets) applied to the 2025 bracket thresholds and standard deduction; thresholds will be swept once the DOR posts the 2026 Tax Calculation Schedule. You can pay online through the Nebraska Department of Revenue portal, and the calculator above breaks your total into the federal and Nebraska pieces so you can send each to the right place. You can pay online at the Nebraska Department of 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 Nebraska Department of Revenue before filing. State tax data last verified 2026-07-06.
Sources: revenue.nebraska.gov, revenue.nebraska.gov, revenue.nebraska.gov.