Estimate only, not tax advice. Check IRS.gov or a tax professional before you pay.
Your first year of 1099 work is when most people get surprised by a tax bill. Here's what the IRS rules say.
In most cases you must pay estimated tax for 2026 if you expect to owe at least $1,000 after withholding and refundable credits, and your withholding will be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax.
You don't have to pay estimated tax for 2026 if you had no tax liability for 2025 (your total tax was zero or you didn't have to file), you were a U.S. citizen or resident alien all of 2025, and your 2025 tax year covered 12 months. If you were a student or out of work last year, this may apply. You'll still owe the full tax when you file, so set money aside anyway.
If you started freelancing after March 31, you don't owe for periods before you had the income. Form 1040-ES points people with a big mid-year change to the annualized income installment method in Pub. 505. In practice, pay your estimate for the remaining periods by the remaining due dates.
Estimate only, not tax advice. Figures are for tax year 2026 from IRS sources (Form 1040-ES, Rev. Proc. 2025-32 and the pages listed under Sources) and the SSA. Confirm with IRS.gov or a tax professional.
Sources: IRS Form 1040-ES (2026) · IRS: Estimated taxes
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