If you earn 1099 or self-employment income in North Dakota, 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 North Dakota state income tax. North Dakota levies a state income tax that applies to self-employment income in addition to your federal quarterly payments. 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 state tax agency before you file.
Self-employment income has no tax withheld for you, so both the IRS and the North Dakota state tax agency 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, North Dakota applies its own income tax.
North Dakota sets its own threshold for when estimated payments become mandatory — check with the North Dakota state tax agency for the current figure. Payments generally follow the April, June, September, and January schedule. North Dakota 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). You can pay online through the the North Dakota state tax agency portal, and the calculator above breaks your total into the federal and North Dakota pieces so you can send each to the right place.
For educational purposes only — not tax advice. Tax rules change and individual situations vary; confirm figures with a tax professional and the IRS before filing. State tax data last verified pending.