What this calculator does
A single payout does not tell you the tax on it; that depends on your income and costs for the whole year. This calculator takes the year you entered in the full estimator, works out the total estimated tax, and turns it into a share of every dollar you are paid. Then it applies that share to the payout you type in.
The rules it applies
The share to set aside is the total estimated tax for the 2026 tax year divided by gross income. Gross income is used because payouts are paid before your expenses come off. The total includes:
- Self-employment tax. 15.3% on 92.35% of net earnings.
- Federal income tax. After half the self-employment tax, the standard deduction and the QBI deduction.
- State income tax. At your state's flat rate where it has one, otherwise a typical rate, or the rate you entered.
How to read the result
The large figure is the amount to move into savings from this payout. The percentage under it is the share used, and the yellow line says which yearly figures it came from. If it says example figures, the share is based on a sample year, not yours: open the full estimator, enter your own year, and come back. When your income or costs change during the year, update them so the share follows.
What it does not do
- It does not know your other income. W-2 wages can move you into a higher bracket and raise the share.
- It does not keep a record of payouts. The payout you type is not saved.
- It does not include the refundable part of the Child Tax Credit or the overtime deduction. The tips deduction is used only if you switched it on in the full estimator.
When you are unsure, round the amount up. Setting aside a little too much is easier to fix than owing more than you saved.
An example
Example. A single driver in Ohio expects $40,000 of gross income in 2026, 9,000 business miles and $600 of other costs. Total estimated tax is $6,199, which is 15.5% of gross income (Ohio at its flat 2.75% rate included).
From a $850 weekly payout, set aside about $132.
The share at different incomes
Single filer in Texas (no state income tax), business expenses at 15% of gross income, 2026 tax year. In a state with income tax the share is higher.
| Gross income | Estimated tax | Share to set aside |
|---|---|---|
| $20,000 | $2,116 | 10.6% |
| $40,000 | $6,044 | 15.1% |
| $60,000 | $9,963 | 16.6% |
| $90,000 | $15,841 | 17.6% |
The share rises with income because federal income tax is charged in brackets.
Quarterly payments
Nobody withholds tax from 1099 income, so the IRS expects estimated payments during the year. For the 2026 tax year the due dates are:
| Quarter | Income earned | Due |
|---|---|---|
| Q1 | Jan 1 – Mar 31 | April 15, 2026 |
| Q2 | Apr 1 – May 31 | June 15, 2026 |
| Q3 | Jun 1 – Aug 31 | September 15, 2026 |
| Q4 | Sep 1 – Dec 31 | January 15, 2027 |
The fourth payment for 2026 income is due in January 2027. If an earlier date has passed and is still unpaid, pay as soon as you can; the IRS charge for paying late grows by the day. The calculator shows the quarterly amount for your numbers.
Before you rely on it
These are estimates for planning, not tax advice. GigWorkerTax is not connected to the IRS or to any gig platform. Every figure and its source is on the methodology page; see also the disclaimer, and talk to a licensed tax professional about your own return. More guides are on the guides page.