Washington Estimated Tax Payments (2026)

Do you owe Washington state estimated taxes?

No, not on your 1099 income. Washington does not tax wage or self-employment income, so there are no state estimated income tax payments on 1099 profit. Three other Washington taxes can still apply: (1) the business and occupation (B&O) tax, 1.5% of gross income for most services, which the small business credit wipes out for most self-employed people billing under about $128,000 a year; (2) sales tax, which since October 1, 2025 applies to IT services, website development, custom software, advertising, and live presentations; and (3) a 7% tax on long-term capital gains above an annual deduction ($278,000 for 2025), plus 2.9% more on gains over $1 million. Seattle, Tacoma, Bellevue, and other cities also charge their own B&O tax, usually with a small-business exemption.

What federal estimated taxes do self-employed people in Washington still owe?

Every self-employed Washington filer still owes federal estimated taxes if they expect to owe $1,000 or more for 2026 after withholding. That includes the 15.3% self-employment tax (12.4% Social Security + 2.9% Medicare) on 92.35% of your net profit, plus federal income tax. Federal payments are due April 15, June 15, September 15, and January 15, and you can pay through IRS Direct Pay.

What deductions lower your Washington 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. You can also deduct half of your self-employment tax, and the federal Qualified Business Income (QBI) deduction can remove up to 20% of your qualified business income.

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

What other Washington taxes might apply?

Note. State and city business and occupation (B&O) tax on gross income, and sales tax on newly taxable services like IT, website development, and advertising since October 1, 2025.

Note: Figures are current for the 2026 tax year and are for planning, not tax advice.

How to file quarterly taxes in Washington

In Washington, “quarterly taxes” just means your federal estimated payments to the IRS — there’s no state income tax to file. Here’s how to handle them.

1. Confirm you need to pay. You make federal estimated payments when enough of your income isn’t having tax withheld — 1099 or freelance work, investment income, or other untaxed income. Washington doesn't tax that income, so there's no state estimated payment to make.
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. 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 — there's no separate Washington payment to make.
4. Repeat on each deadline. For 2026, federal estimated payments are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. With no Washington income tax, you’re done for the quarter once the federal payment posts.

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