If you earn 1099 or self-employment income in New Jersey, 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 New Jersey state income tax. New Jersey has no standard deduction — it gives a $1,000 personal exemption instead — and its tax rates have been unchanged since 2020. 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 New Jersey Division of Taxation before you file.
Self-employment income has no tax withheld for you, so both the IRS and New Jersey Division of Taxation 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, New Jersey applies its own income tax.
New Jersey generally requires estimated payments once you expect to owe more than $400 in state tax for the year. New Jersey follows the federal schedule: April 15, June 15, September 15, and January 15. New Jersey 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). New Jersey taxes its own definition of gross income (net business profit plus wages) with a $1,000 personal exemption and no standard deduction. It does not allow the federal deduction for half your self-employment tax, so the New Jersey base can be higher than your federal AGI; this estimate uses gross self-employment income minus the exemption. You can pay online through the New Jersey Division of Taxation portal, and the calculator above breaks your total into the federal and New Jersey pieces so you can send each to the right place. You can pay online at the New Jersey Division of Taxation (payment portal).
For educational purposes only — not tax advice. Tax rules change and individual situations vary; confirm figures with a tax professional and the New Jersey Division of Taxation before filing. State tax data last verified 2026-07-05.
Sources: nj.gov, nj.gov.