If you earn 1099 or self-employment income in Ohio, 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 Ohio state income tax. Ohio's Business Income Deduction lets you deduct the first $250,000 of self-employment income, so many 1099 Ohioans owe $0 in state income tax on their business profit. 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 Ohio Department of Taxation before you file.
Self-employment income has no tax withheld for you, so both the IRS and Ohio Department 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, Ohio applies its own income tax.
Ohio generally requires estimated payments once you expect to owe more than $500 in state tax for the year. Ohio follows the federal schedule: April 15, June 15, September 15, and January 15. Ohio 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). Ohio's Business Income Deduction lets you deduct the first $250,000 of self-employment (business) income; anything above that is taxed at a flat 3%. Other (nonbusiness) income is taxed at a flat 2.75% for 2026 above a $26,050 exemption. This estimate does not include Ohio municipal or school-district income taxes. You can pay online through the Ohio Department of Taxation portal, and the calculator above breaks your total into the federal and Ohio pieces so you can send each to the right place. You can pay online at the Ohio Department 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 Ohio Department of Taxation before filing. State tax data last verified 2026-07-05.
Sources: tax.ohio.gov, tax.ohio.gov.