Massachusetts Estimated Tax Payments (2026)

Do you have to pay estimated taxes in Massachusetts?

Yes. If you're self-employed in Massachusetts and expect to owe more than $400 in Massachusetts income tax for 2026 after withholding, you must make quarterly estimated payments to Massachusetts Department of Revenue. That is below the federal $1,000 threshold, so most part-time self-employed people owe them too. Massachusetts taxes income at a flat 5%, plus a 4% surtax (9% in total) on taxable income over $1,107,750.

When are Massachusetts estimated taxes due in 2026?

Massachusetts's 2026 quarterly payments are due April 15, June 15, September 15, and January 15, in four equal installments, on the same calendar as your federal payments.

• Q1, April 15, 2026

• Q2, June 15, 2026

• Q3, September 15, 2026

• Q4, January 15, 2027

How much should you set aside for Massachusetts estimated taxes?

Plan to set aside 25% to 30% of your net self-employment profit to cover federal and Massachusetts taxes combined, then confirm the exact amount with the calculator above. On $50,000 of net self-employment profit, federal self-employment tax alone is about $7,065 (15.3% on 92.35% of your earnings). On top of that you'll owe federal income tax and Massachusetts income tax at a flat 5%, plus a 4% surtax (9% in total) on taxable income over $1,107,750.

How do you avoid a Massachusetts underpayment penalty?

To avoid a Massachusetts underpayment penalty, pay the smaller of 80% of your 2026 Massachusetts tax or 100% of your 2025 tax, in four on-time installments. Paying the full amount late doesn't help; each installment has to be on time. You can estimate a federal underpayment penalty here.

What deductions lower your Massachusetts estimated taxes?

Because estimated taxes are based on your net profit, every business write-off you claim lowers what you owe each quarter. Common deductions for 1099 workers, reported on Schedule C, include the home-office deduction, car mileage, phone and internet, software, and supplies. Two federal deductions don’t help on your Massachusetts return: Massachusetts doesn’t let you deduct half of your self-employment tax, and it doesn’t allow the federal Qualified Business Income (QBI) deduction, which can remove up to 20% of your qualified business income from your federal taxes. Massachusetts instead lets you deduct the Social Security and Medicare tax you pay, up to $2,000 per person.

Keeper's 1099 tax calculator estimates your bill after deductions, and our write-off guides list the deductions for your line of work.

Note: Figures are current for the 2026 tax year and are for planning, not tax advice. Confirm the details with the Massachusetts Department of Revenue before you file.

How to file quarterly taxes in Massachusetts

Filing quarterly in Massachusetts means two separate payments each period: one to the IRS for federal tax, and one to the Massachusetts Department of Revenue for your state taxes. Here’s how to do it.

1. Confirm you need to pay. You owe estimated payments when tax isn’t withheld from enough of your income — 1099 or freelance work, investment income, or other untaxed income. Federal and Massachusetts run separate tests: the state generally requires estimated payments if you expect to owe more than $400 in Massachusetts tax after withholding and credits, subject to its safe-harbor rules.
2. Calculate your federal estimate. Use the Form 1040-ES worksheet (or tax software). Estimate your full-year income, add your federal income tax and self-employment tax, subtract anything already withheld from a paycheck, and split the rest across the year. The estimate at the top of this page gives you a starting number.
3. Calculate your Massachusetts estimate separately. Work out your Massachusetts amount on its own using Form 1-ES. Don’t just send part of your federal payment to the state — the Massachusetts calculation is separate, based on your Massachusetts income tax, credits, and any Massachusetts withholding.
4. Pay the IRS. Pay through IRS Direct Pay (or EFTPS) and choose the estimated tax / Form 1040-ES option. Select tax year 2026 and save the confirmation number. This money counts only toward your federal taxes.
5. Pay Massachusetts separately. Make a second payment to MassTaxConnect and select the Form 1-ES estimated payment for 2026. Save that confirmation too. This money counts only toward your Massachusetts taxes.
6. Repeat on each deadline. For 2026, federal estimated payments are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. Massachusetts uses those same four dates.

Steps reflect 2026 rules and are for planning, not tax advice.