If you earn 1099 or self-employment income in New York, 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 York state income tax. New York cut its lower and middle tax rates for 2026 — the bottom rate is now 3.9% — as part of a two-year reduction. 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 York State Department of Taxation and Finance before you file.
Self-employment income has no tax withheld for you, so both the IRS and New York State Department of Taxation and Finance 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 York applies its own income tax.
New York generally requires estimated payments once you expect to owe more than $300 in state tax for the year. New York follows the federal schedule: April 15, June 15, September 15, and January 15. New York 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 York starts from your federal AGI (with state adjustments) and applies its rate schedule after an $8,000 standard deduction ($16,050 joint). For NYAGI above $107,650, New York adds a supplemental tax that recaptures the benefit of the lower brackets; this estimate uses the base rate schedule and can run slightly low at higher incomes. It also excludes the MCTMT and any New York City or Yonkers local tax. You can pay online through the New York State Department of Taxation and Finance portal, and the calculator above breaks your total into the federal and New York pieces so you can send each to the right place. You can pay online at the New York State Department of Taxation and Finance (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 York State Department of Taxation and Finance before filing. State tax data last verified 2026-07-05.
Sources: tax.ny.gov, tax.ny.gov.