Runway Desk · free feeder

Quarterly Set-Aside Estimator

Rough educational estimate of how much a US freelancer might set aside each quarter using a simplified prior-year safe-harbor style approach — or a flat percentage if you don’t have last year’s tax number.

Not tax advice. This page does not calculate your actual IRS liability, credits, SE tax precisely, state tax, or underpayment penalties. Safe-harbor rules are simplified for education. Talk to a qualified tax professional before you file or pay.

Expected annual net self-employment income (USD)

Filing status (rough)

Estimate mode

Prior-year total tax liability (USD) — Form 1040 “total tax” style figure

If prior-year AGI was over $150k, educational safe-harbor often uses 110% of prior-year tax; otherwise 100%. This tool applies that simplified rule when you enter prior-year tax.

Prior-year AGI (USD) — optional; used only for 100% vs 110% safe-harbor switch

Educational result

Suggested quarterly set-aside (rough):

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Divide deposits across the year as cash arrives; don’t wait until the quarterly due date if income is lumpy. This is not a filing calendar and not a penalty calculator.