1099 Tax Calculators by State

California FTB brackets range from 1% to 13.3%. Self-employed individuals must make quarterly estimated payments using Form 540-ES. Note the $800 annual LLC franchise tax fee.

Texas levies zero state personal income tax. 100% of your 1099 tax burden consists of federal income tax and the 15.3% SECA self-employment tax. Sole proprietorships and LLCs grossing under $2.47M are exempt from Texas Franchise Tax.

Florida has no personal income tax. Contractors only pay federal income tax and 15.3% SECA self-employment tax. Florida single-member LLCs have zero state franchise fee.

New York State tax rates range from 4% to 10.9%. NYC residents pay an additional municipal tax of 3.078% to 3.876%. Contractors file Form IT-2105 quarterly.

Washington has zero state personal income tax. However, independent contractors must pay Washington Business and Occupation (B&O) gross receipts tax (service rate is typically 1.5% to 1.75%).

Illinois features a flat 4.95% individual income tax rate based on federal adjusted gross income. Quarterly vouchers are paid via MyTax Illinois.

Pennsylvania has a flat 3.07% state income tax. In addition, municipalities and school districts assess local Earned Income Taxes (EIT) averaging 1% to 3% (e.g. Philadelphia wage tax is 3.75%).

Ohio offers a generous Small Business Investor Income Deduction (SBIID) allowing the first $250,000 of net business income to be deducted with amounts above taxed at a flat 3%. Local RITA/CCA taxes apply.

Georgia has transitioned to a flat 5.49% individual income tax rate, phasing down gradually. Form 500-ES is required quarterly.

North Carolina features a flat 4.50% personal income tax rate, phasing down toward 3.99% by 2027.

Michigan flat individual income tax rate is 4.25%. 24 cities levy local income taxes (e.g. Detroit is 2.4% resident / 1.2% non-resident).

New Jersey gross income tax brackets range up to 10.75%. NJ does not allow all federal deductions, but does allow ordinary and necessary Schedule C business expenses.

Virginia top marginal tax rate is 5.75% for income over $17,000. Quarterly estimated taxes are paid via Virginia Tax Online.

Arizona has a flat 2.50% income tax rate for all taxpayers, representing one of the lowest state income tax rates in the country.

Colorado features a flat 4.40% individual income tax rate based directly on federal taxable income.

Tennessee has no state personal earned income tax. Independent contractors pay only federal income tax and 15.3% SECA self-employment tax.

Massachusetts features a flat 5.0% personal income tax rate, with an additional 4% surtax on income exceeding $1 million (Millionaires Tax).

Indiana flat state rate is 3.05%. In addition, all 92 Indiana counties levy local income taxes ranging from 0.5% to 3.0%.

Missouri top individual income tax rate is 4.8%. St. Louis and Kansas City assess 1% earnings taxes on gross compensation and net business profits.

Maryland state income tax reaches 5.75%, plus mandatory county piggyback taxes of 2.25% to 3.20%, yielding an effective state+local rate around ~7.75% to 8.95%.

Wisconsin individual income tax rates range up to 7.65%, with typical middle brackets around 5.3%. Form 1-ES is paid quarterly.

Minnesota top state income tax rate is 9.85%, with middle brackets around 7.85%. Form M15 vouchers are filed quarterly.

Oregon state income tax top rate reaches 9.90%. Self-employed workers in the Portland metro area also pay TriMet transit tax (0.8048%) and Multnomah County preschool tax.

Nevada has zero personal state income tax. Contractors only pay federal income tax and 15.3% SECA self-employment tax. State Commerce Tax applies only to businesses grossing over $4 million.

South Carolina top marginal income tax rate is 6.40%. Form SC1040ES is filed quarterly.

Alabama top income tax rate is 5.0%. Form 40ES vouchers are filed quarterly.

Louisiana individual income tax rate top bracket is 4.25%. Form IT-540ES is paid quarterly.

Kentucky has a flat 4.0% state income tax. In addition, local city/county occupational license taxes apply (e.g. Louisville 2.2%, Lexington 2.25%).

Oklahoma top marginal income tax rate is 4.75%. Form OW-8-ES is paid quarterly.

Connecticut state tax brackets range from 3% to 6.99%. Pass-through entities may also elect into the CT Pass-Through Entity Tax (PTET).

Utah has a flat 4.65% individual income tax rate based on federal taxable income.

Iowa has transitioned to a flat 3.9% individual income tax rate, greatly simplifying state estimated tax calculations.

Arkansas top income tax rate is 4.40%. Form AR1000ES is submitted quarterly.

Mississippi features a flat 4.0% state income tax on taxable income over $10,000.

Kansas top marginal rate is 5.70%. Form K-40ES vouchers are submitted quarterly.

New Mexico state income tax top rate is 4.90%. In addition, New Mexico levies a Gross Receipts Tax (GRT) on independent contractor services.

Nebraska top individual income tax rate is 5.84%, phasing down. Form 1040N-ES is filed quarterly.

Idaho features a flat 5.80% personal income tax rate based on federal taxable income.

West Virginia top income tax rate is 5.12%. Form IT-140ES is filed quarterly.

Hawaii state income tax brackets reach up to 11%. Independent contractors also pay General Excise Tax (GET) at 4% to 4.5% on gross revenue.

New Hampshire levies zero state tax on 1099 wage or contractor income. Business Profits Tax (BPT) applies only to businesses grossing over statutory limits.

Maine top marginal individual income tax rate is 7.15%. Form 1040ES-ME is filed quarterly.

Rhode Island top marginal income tax rate is 5.99%. Form RI-1040ES is filed quarterly.

Montana top individual income tax rate is 5.90% conforming to federal taxable income.

Delaware top income tax rate is 6.60%. Note Delaware Gross Receipts Tax applies to gross business receipts above monthly exemptions.

South Dakota has zero individual or corporate state income tax. 100% of 1099 taxes are paid to the IRS via Form 1040-ES.

North Dakota top state income tax rate is 1.95%, representing one of the lowest state income tax burdens nationwide.

Alaska has no state individual income tax. Self-employed workers only remit federal Form 1040-ES quarterly vouchers.

DC individual income tax rates reach up to 8.5% to 10.75%. In addition, unincorporated businesses grossing over $12,000 are subject to DC Unincorporated Business Franchise Tax (UBT).

Vermont state income tax rates range up to 8.75%. Form IN-114 vouchers are filed quarterly via myVTax.

Wyoming has zero state individual or corporate income tax. 100% of tax liabilities flow to federal Form 1040-ES.