Why Freelancers Need a Tax Reserve
Unlike employees, freelancers have no employer withholding. You are responsible for paying self-employment tax (SE tax) — which covers Social Security and Medicare — plus federal income tax. SE tax is 15.3% applied to 92.35% of your net income. You can deduct half of it from your gross income before calculating federal tax. This calculator applies the 2024 standard deduction ($14,600 for single filers) and federal brackets to estimate your total liability.
The IRS requires quarterly estimated payments if you expect to owe over $1,000 in taxes for the year. Setting aside the monthly reserve amount shown above into a dedicated savings account ensures you are never caught short. State income taxes are not included — add roughly 3–9% depending on your state. Note: this estimate does not account for business deductions, which can significantly lower your taxable income. Consult a CPA to optimize your tax situation.
Frequently Asked Questions
April 15 (Q1), June 15 (Q2), September 15 (Q3), and January 15 (Q4). Missing them can result in an underpayment penalty even if you pay in full by April 15.
Yes — significantly. Home office, equipment, software, professional development, and health insurance premiums are common deductible expenses for freelancers. The more documented expenses you claim, the lower your taxable income.