2026 tax year · Massachusetts
Quarterly tax calculator for Massachusetts
A $50,000 1099 year in Massachusetts means about $2,190 to the IRS and $523 to the state, four times a year.
Switching state opens that state's page.
Line 24 of your prior 1040, unlocks the prior-year safe harbor.
Above $150,000 the prior-year target rises to 110%.
Enter what you expect to earn and press Calculate to see each payment.
The Massachusetts payment schedule on $50,000
A single filer with $50,000 of net 1099 profit, taking the standard deduction and paying 90% of this year's liability:
| Due | Income earned | To the IRS | To Massachusetts |
|---|---|---|---|
| April 15, 2026 | Jan 1 - Mar 31 | $2,190 | $523 |
| June 16, 2026 | Apr 1 - May 31 | $2,190 | $523 |
| September 15, 2026 | Jun 1 - Aug 31 | $2,190 | $523 |
| January 15, 2027 | Sep 1 - Dec 31 | $2,190 | $523 |
| Year | $8,759 | $2,091 | |
The Massachusetts side of each payment
Massachusetts taxes the same 1099 profit at a flat 5%, so a second payment goes to the state each quarter, about $523 on the $50,000 example, against $2,323 of Massachusetts income tax for the year.
The 2026 dataset carries the federal 1040-ES dates but not state-specific due dates, so confirm Massachusetts's schedule and voucher with its tax agency, several states do not match the federal calendar exactly.
What each quarter costs at three income levels in Massachusetts
A single filer taking the standard deduction, at three levels of net profit. The federal column moves with the self-employment tax and the federal brackets; the Massachusetts column moves with Massachusetts's own rules, so the two do not scale together. Use the calculator above for the other filing statuses:
| Net 1099 profit | Per quarter to the IRS | Per quarter to Massachusetts | Effective rate |
|---|---|---|---|
| $25,000 | $923 | $261 | 21.1% |
| $50,000 | $2,190 | $523 | 24.1% |
| $100,000 | $5,032 | $1,046 | 27.0% |
Staying inside the safe harbor
Payments are required once you expect to owe $1,000 or more, which the $50,000 example above does, at $12,055 for the year. Two targets avoid a penalty and you need only the lower; the hub explains both routes and the penalty.
What a quarter costs in the states Massachusetts borders
On $50,000, Massachusetts charges $2,500 of state income tax. Of the 5 states it borders, New Hampshire is the lightest at nothing at all and New York the most expensive at $2,495, a spread of $2,495 on the same income.
| State | State tax per quarter | vs Massachusetts |
|---|---|---|
| New Hampshire | No income tax | −$563 a quarter |
| Vermont | $411 | −$152 a quarter |
| Rhode Island | $422 | −$141 a quarter |
| Connecticut | $450 | −$113 a quarter |
| New York | $561 | −$1 a quarter |
- New Hampshire has no income tax at all, so the same work done there costs $2,500 less in state tax than it does in Massachusetts.
- Vermont would take $676 less, $1,825 against Massachusetts's $2,500.
- Rhode Island would take $625 less, $1,875 against Massachusetts's $2,500.
- Connecticut would take $500 less, $2,000 against Massachusetts's $2,500.
- New York would take $5 less, $2,495 against Massachusetts's $2,500.
What this schedule assumes
- Single filer, standard deduction, net 1099 profit after expenses, no W-2 withholding.
- Four equal payments rather than annualised income.
- Massachusetts due dates are not in the 2026 dataset, the dates shown are the federal ones.
Massachusetts quarterly tax questions
How much should I send each quarter in Massachusetts?
On $50,000 of net 1099 profit as a single filer, about $2,190 to the IRS plus roughly $523 to Massachusetts. That is 90% of this year's liability, split four ways.
Does Massachusetts use the same due dates as the IRS?
Massachusetts requires its own estimated payments, but the 2026 dataset carries only the federal 1040-ES dates (April 15, 2026, June 16, 2026, September 15, 2026, January 15, 2027). Confirm Massachusetts's own schedule with its tax agency before assuming they line up.