FreelanceNew York quarterly tax calculator for freelancers.
New York taxes income at nine rates from 3.9% to 10.9% for 2026, starting from your federal adjusted gross income. Past $107,650 of income it also starts taking back the benefit of its lower brackets, which is the part most estimators leave out.
Your next estimated payments
$15,034
Federal, due Jan 15, 2027
$3,067
New York, due Jan 15, 2027
Each is what you still owe for the year, split across the deadlines still ahead.
Next federal payment $15,034, due Jan 15, 2027. Next New York payment $3,067, due Jan 15, 2027.
Federal safe harbor $11,800 per payment
Pay at least $11,800 across the year, a quarter of it by each deadline, and the IRS underpayment penalty cannot apply. Based on 100% of last year's federal tax, which is the lower of the two tests.
Some 2026 deadlines have already passed. A quarter of that total was due by each one, so a quarter paid late can still carry a penalty; paying now stops it growing. See what it costs.
New York safe harbor $2,760 per payment
Pay at least $2,760 across the year, on the New York installment dates, and the New York underpayment charge cannot apply. Based on 90% of this year's estimated New York tax. Add last year's New York tax below to see if that test is cheaper.
Your taxable income is past the qualified business income threshold, so that federal deduction is being reduced by the wage limit. If you are in a specified service field, the reduction can be steeper than shown.
| What you earned | |
|---|---|
| Expected 1099 income | $85,000 |
| Less deductible business expenses | $12,000 |
| Net profit from freelancing | $73,000 |
| Self employment tax | |
| Earnings subject to self employment tax | $67,416 |
| Social Security portion | $8,360 |
| Medicare portion | $1,955 |
| Additional Medicare over the threshold | $0 |
| Self employment tax | $10,315 |
| Federal income tax | |
| Deductible half of self employment tax | $5,157 |
| Qualified business income deduction | $10,349 |
| Standard deduction for your filing status | $16,100 |
| Other W-2 income added back | $0 |
| Taxable income after deductions | $41,394 |
| Federal income tax | $4,719 |
| Federal total for 2026 | $15,034 |
| Less federal estimated payments already made | $0 |
| Still owed to the IRS | $15,034 |
| Your next federal payment | $15,034 |
| New York income tax | |
| Federal adjusted gross income, where New York starts | $67,843 |
| Less New York standard deduction | $8,000 |
| New York taxable income | $59,843 |
| Tax from the 2026 New York rate schedule | $3,067 |
| Tax benefit recapture | $0 |
| New York total for 2026 | $3,067 |
| Less New York estimated payments already made | $0 |
| Still owed to New York | $3,067 |
| Your next New York payment | $3,067 |
| Federal and New York tax for 2026 | $18,101 |
Stop re-entering this every quarter. FreelanceCFO tracks it from your real income and warns you before each deadline.
Start freeHow New York is different.
New York taxes income at nine rates from 3.9% to 10.9%. These are its 2026 estimated payment dates. If one falls on a weekend or holiday, it moves to the next business day.
2026 payment dates
- Apr 15, 2026
- Jun 15, 2026
- Sep 15, 2026
- Jan 15, 2027
What changes in New York
- Tax benefit recapture: above $107,650 of New York AGI, the benefit of the lower brackets is taken back over the next $50,000. A single filer at $157,650 or more pays 5.9% on every taxable dollar up to $215,400.
- Safe harbor matches the federal rule: 90% of this year's tax or 100% of last year's, 110% if your 2025 New York AGI was over $150,000.
- Four equal payments on the federal dates: April 15, June 15, September 15, 2026, and January 15, 2027.
- Not included: New York City and Yonkers tax, and the MCTMT on self employment earnings in the Metropolitan Commuter Transportation District.
Questions answered.
Why does my New York rate jump once income passes $107,650?
New York recaptures the benefit of its lower brackets from higher earners. Once your New York AGI passes $107,650, the tax on your whole income moves toward the flat rate of your top bracket over the next $50,000 of AGI, and the same thing happens again at each higher bracket. This calculator uses the recapture worksheets from the 2026 Form IT-2105-I, so the estimate includes it.
Does this include New York City income tax?
No. New York City residents owe city income tax on top of state tax, and it is paid with the same IT-2105 estimated payments. This page estimates state tax only, so a city resident should add the city tax to the New York figure shown.
When are 2026 New York estimated tax payments due?
In four equal installments on April 15, June 15, and September 15, 2026, and January 15, 2027, the same dates as federal estimated tax. If you start owing later in the year, you pay the balance in equal parts on the remaining dates.