Quarterly Estimated Taxes in New York (2026)

Federal 1040-ES dates (every state)

If you expect to owe at least $1,000 of federal tax, the IRS expects four estimated payments for income earned in 2026. The quarters are not equal: Q2 is only April–May; Q4 is four months.

2027 federal dates (April 15, June 16*, September 15, January 18, 2028*) are on the deadlines hub. This page does not invent 2027 income-tax brackets. *Weekend/holiday shifts; confirm with the IRS.

New York State estimates — and NYC is extra

New York State estimated income tax is administered by Tax and Finance, separate from IRS Direct Pay. The federal $1,000 rule does not define New York’s estimated-tax threshold. Dates often line up with the federal quarters; confirm on the state’s estimated-tax pages before you treat June 15 as automatically correct for IT-2105.

PiggyMath’s NY brackets are state only. New York City residents owe a separate city income tax of several effective points. Yonkers has its own surcharge. Add a local % in the freelancer estimator if you live in the five boroughs — otherwise the quarterly set-aside will be short.

The 10.9% top rate starts at very high taxable income. At $80,000–$120,000 of freelance profit a single filer sits in the mid-5% statutory bands, not 10.9%. LLC publication costs and biennial statements are entity compliance, not estimated income tax.

Agency: New York State Department of Taxation and Finance. Source note: NY Tax Law §601 rates for taxable years beginning in 2026.

Worked set-aside: single filer, QBI on, New York

New York uses graduated brackets (top 10.9%, exact brackets). The table applies the published single schedule to profit after SE-half — no state standard deduction or credits. The top marginal rate is not the effective rate. Federal income tax uses the 2026 single brackets, standard deduction $16,100, and the simple QBI path (lesser of 20% of QBI and 20% of taxable income before the deduction) — the same simple path as the quarterly tax calculator.

*After standard deduction and simple QBI. State column uses STATE_RATES_2026 (exact brackets) on profit after SE-half. Locals, AMT, and NIIT omitted. Not tax advice.

Worked example at $80,000

• Federal SE tax: $11,304 (15.3% × 92.35% of profit; wage base $184,500)
• Profit after deductible half of SE tax: $74,348
• Simple QBI deduction used: $11,650
• Federal income tax: $5,344
• New York income tax (model): $3,850
• Four equal federal+state planning checks: about $5,124 each (split the check: IRS Direct Pay vs New York State Department of Taxation and Finance)

Safe harbor is federal-only until you read the state instructions: 90% / 100% / 110%. Lumpy income: Form 2210 annualized method.

Frequently asked questions