Skip to calculator
1099
Professional FreelanceNorth Dakota (ND)IRS Tax Year 2026

1099 Tax Calculator for Content Creators in North Dakota

A content creator billing $72,000 a year with$17,500 of business expenses should set aside17.6% of gross income — that is $12,689 a year, or $3,172 per quarterly payment. Here is the breakdown, and what North Dakota specifically requires.

ND

Content Creator Tax Estimator (2026)

Location: North Dakota • State Tax:2% Effective (Top 2.5%)

$
Quick presets:
Custom Deductions
$
Filing Status(Sets brackets & deduction)
$

W-2 tax itself is withheld by your employer. Entering wages only moves your 1099 income into its correct, higher bracket and accounts for the Social Security wage base your paycheck already used.

Tailored Write-Offs for Content Creator & YouTuber

Click to toggle deductions

Check off typical business expenses to automatically update your deduction total:

Estimated Quarterly IRS Payment
$3,172/ quarter

Total annual tax divided across the 4 IRS estimated payment vouchers.

Recommended Set-Aside

Hold back from every payout

17.6%
Estimated Net Profit

Gross minus deductible expenses

$54,500
Annual Tax Breakdown
Self-Employment (FICA 15.3%)$7,701
Federal Income Tax (Estimated)$3,898
North Dakota State Income Tax$1,090
Total Estimated Annual Tax$12,689
North Dakota Tax Note:

North Dakota has progressive rates from 1.95% to 2.50% (first $44k is 0%).

IRS Form 1040-ES Quarterly Payment Voucher Schedule

Deadlines for 2026 estimated tax payments to avoid IRS underpayment penalties.

Pay Online via IRS Direct Pay →
Q1 Voucher2026
January 1 – March 31
April 15, 2026
Payment Due:$3,172
Q2 Voucher2026
April 1 – May 31
June 15, 2026
Payment Due:$3,172
Q3 Voucher2026
June 1 – August 31
September 15, 2026
Payment Due:$3,172
Q4 Voucher2027
September 1 – December 31
January 15, 2027
Payment Due:$3,172

North Dakota 1099 Tax Rules

Rate applied here
2% Effective (Top 2.5%)
Statutory bracket
0% to 2.5% (first $44,500 at 0%)

North Dakota has the lowest top individual income tax rate in the country at 2.50%, and its first bracket is 0% up to about $44,500. For a contractor earning under the 0% threshold, North Dakota's income tax liability is genuinely $0 — a rare structural benefit that no other state offers at that income level.

Local taxes: North Dakota has no local income tax, so the state rate applies uniformly to a Fargo or Bismarck contractor.

State revenue agency: North Dakota Office of State Tax Commissioner.North Dakota has no quarterly estimated income tax voucher requirement for individuals. Payment is made with the annual North Dakota Individual Income Tax Return via the North Dakota Office of State Tax Commissioner.

Tax Strategy for content creators

Creator income is deductible against a wide and growing list of costs: home studio equipment, software and editing subscriptions, travel for on-location shoots, and the production costs of each piece of content. The key discipline is retaining receipts and invoices per project, because creator deductions are the most frequently adjusted on examination in this category.

Why income swings matter:

Platform payouts arrive on irregular schedules and change with algorithm updates, so no single month is representative. Treat annual platform income as the planning baseline and set aside at the payout moment rather than at tax time, which is too late to fund the payment.

IRS safe harbour:

To avoid underpayment penalties, pay at least 90% of your current-year tax, or 100% of last year's total tax — 110% if your prior-year AGI was above $150,000.

Write-offs for content creators in North Dakota

At this role's typical income the combined federal, FICA and North Dakota rate defers23.3% of every deducted dollar.

DeductionTypical amountEst. tax saved
Camera, Lenses & Audio EquipmentMirrorless cameras, wireless lavalier mics, and studio key lights.$4,200+$978
Video Editing & Royalty-Free MusicPremiere/Final Cut licenses, Epidemic Sound, and Storyblocks.$850+$198
Video Props & Product Review UnitsItems purchased exclusively for video demonstrations and content creation.$2,600+$605
Studio Backdrops & SoundproofingAcoustic foam panels, standing desk, and studio lighting grids.$1,100+$256
Channel Art & Thumbnail FreelancersOutsourced thumbnail design, video editing, and animator fees.$1,800+$419
If you claimed all of the above$10,550+$2,456
Effect on your quarterly payment:

Claiming $10,550 of those write-offs drops the quarterly payment from $3,172 to$2,453 and your set-aside rate from 17.6% to13.6%. Amounts are typical, not guaranteed — track your own costs and keep receipts, because the IRS requires substantiation for every deduction you claim.

Frequently Asked Questions: Content Creators Taxes in North Dakota

Set-aside rates, deadlines and deductions for North Dakota, tax year 2026.

How much should a content creator set aside for quarterly taxes in North Dakota?

Set aside about 17.6% of everything you bill — 17.6% of $72,000 in gross income is $12,689 a year, or $3,172 per quarter. That total covers self-employment tax (15.3% on 92.35% of net profit), federal income tax on the remainder after your standard deduction, and North Dakota adds roughly 2.0% on your taxable North Dakota income. The percentage is measured against gross income rather than net profit because that is the number that actually reaches your bank account and the number you can safely divert.

When are 1099 quarterly taxes due in North Dakota for 2026?

IRS Form 1040-ES estimated payments for 2026 are due April 15 (Q1), June 15 (Q2), September 15 (Q3), and January 15, 2027 (Q4). North Dakota has no quarterly estimated income tax voucher requirement for individuals. Payment is made with the annual North Dakota Individual Income Tax Return via the North Dakota Office of State Tax Commissioner.

What expenses can a content creator write off in North Dakota?

Common write-offs for content creators include camera, lenses & audio equipment, video editing & royalty-free music, video props & product review units, studio backdrops & soundproofing, channel art & thumbnail freelancers. Because North Dakota taxes self-employment income at 2.0%, each deduction reduces both your federal and your North Dakota liability, so a deduction is worth more than its face value.

Related State Calculators

All content creator calculators →
More content creator calculators by state:
Content Creators in North Dakota by role:
Show all 50 states and 12 other roles