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Level 1
posted Aug 30, 2023 9:08:58 AM

Self- employed quarterly taxes

Hi, I am a self-employed contractor who has to file quarterly taxes. I haven't yet done so and have been working my job for close to a year. I would love some assistance/help with the following questions:

  • How much do I need to pay in quarterly estimated taxes?
  • What’s the penalty if I don’t pay quarterly self-employment taxes?
  • Do I have to pay quarterly estimates to my state too?

Thanks very much, 

 

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1 Replies
Employee Tax Expert
Aug 30, 2023 9:28:42 AM

Hi, @Mollyscott88 , thanks for the questions! 

 

1) The bare minimum you should pay is 100% of your 2022 tax liability from Line 24 of your Form 1040. If you make over $75,000 as a single filer, or $150,000 if married filing jointly, in self-employment income, then you should pay 110% of that number. You would pay this in four quarterly payments of 25% (or 27.5%) each. This will allow you to avoid an underpayment penalty. Also, don't forget to count any other tax payments you make. For example, if you have tax withheld from a job. This will reduce the amount you need to pay. 

 

2) This article explains how the IRS calculates the penalty. 

 

3) You may want to pay your state as well. The amount depends upon what state you're in. Many states tax income at a flat rate, so this may make it easier to estimated your tax liability ahead of time. 

 

Hope this helps, please let me know if not!