If your Patreon freelancing is about $84,000 of annual net profit and you are a full-year U.S./Pennsylvania resident with no Slovenia certificate, plan on roughly $20,100 federal + Pennsylvania tax before local tax, or about $21,000 if your PA local earned-income tax is 1%.
“I currently live in Slovenia and make about $7k a month as a freelancer on Patreon. I am moving to Pennsylvania soon. How do federal and state taxes work for a freelancer in Pennsylvania, and roughly how much will I pay?”
Summary
The big picture is manageable: you will usually be treated like a U.S. sole proprietor, keep business records, make quarterly estimates, and file federal plus Pennsylvania returns. The hard parts are not the arithmetic—they are your first-year residency split, your exact Pennsylvania local tax address, and whether Slovenia can issue a certificate that removes U.S. self-employment tax.
Your result forks mainly on whether 2026 is a full-year U.S./Pennsylvania tax year for you, whether Slovenia keeps you under its social-security system, and whether your Pennsylvania address is in Philadelphia.
You report Patreon freelance income on , pay federal because net self-employment earnings of $400 or more trigger it, use the 2026 single standard deduction and brackets, assume the , and pay Pennsylvania PIT at 3.07% on business net profits (IRS Schedule C Instructions; IRS SE tax page; IRS 2026 brackets; PA PIT Guide). Roughly: $11,869 federal SE tax + $5,701 federal income tax + $2,579 Pennsylvania income tax = about $20,148/year before local tax, or about $1,679/month. A 1% local earned-income tax would add $840/year, making it about $20,988/year or $1,749/month.
If you move during the year, do not use the full-year estimate blindly: federal rules can split the year into resident and nonresident parts, and Pennsylvania taxes a as a resident for the Pennsylvania-resident portion and as a nonresident for the rest (IRS dual-status rules; PA PIT Guide). The formula is the same, but the income periods and deductions can change.
If you normally carry on self-employment in Slovenia and temporarily transfer that activity to the U.S. for 5 years or fewer, the U.S.-Slovenia rule can keep you under Slovenian coverage if you get a (SSA U.S.-Slovenia pamphlet). Under the same full-year $84,000 assumptions, removing U.S. SE tax would make the rough U.S. federal income tax about $6,662 plus Pennsylvania tax about $2,579 = about $9,241/year before Pennsylvania local tax and any Slovenian contributions.
If your Pennsylvania destination is Philadelphia, add city taxes to the planning work: Philadelphia says individuals and sole proprietors can owe , and every person or entity engaged in business for profit in Philadelphia must file (Philadelphia Department of Revenue). On $84,000 with no expenses, current BIRT rates alone would be about $118 gross-receipts tax plus $4,796 net-income tax before considering NPT and any NPT/BIRT credit rules, so Philadelphia can add thousands.
Filing and paying taxes does not itself authorize U.S.-based freelance work; USCIS treats labor or services performed in the United States without authorization, or beyond the period/scope of authorization, as unauthorized employment (USCIS Policy Manual). You still need the immigration status or document that allows the work.
All dollar estimates assume you are single, have $84,000 of annual freelance net profit before tax, have no other income, credits, retirement or health deductions, itemizing, dependents, or Philadelphia city tax unless stated, and can use the QBI deduction.
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Next steps
These steps turn the rough estimate into a filing and payment routine before tax deadlines surprise you.
Before doing U.S.-based Patreon work
Confirm you are allowed to freelance from inside the U.S.
Taxes and work permission are separate. USCIS defines unauthorized employment as labor or services in the United States without authorization or beyond the scope/period of authorization, so do not rely on filing taxes as permission to continue self-employment.
Requirements
Before your first U.S. return if possible
Decide whether to request a Slovenian certificate of coverage
If you normally work in Slovenia and temporarily transfer the self-employed activity to the U.S. for 5 years or less, the SSA U.S.-Slovenia pamphlet assigns Slovenian coverage. Request a Slovenian from the appropriate Slovenian agency and attach a copy to your U.S. income tax return each year as proof of the exemption from U.S. Social Security contributions.
Requirements
As soon as you start U.S. tax records
Keep Schedule C books from day one
Report Patreon freelancing as business gross receipts on , then deduct ordinary and necessary business expenses. Your is the number that feeds federal income tax, federal , and Pennsylvania tax.
Requirements
For cash flow
Reserve a rough monthly tax amount
Under the baseline full-year assumptions, reserve about $20,148/year before local tax: about $11,869 SE tax, $5,701 federal income tax after the standard deduction and assumed , and $2,579 Pennsylvania PIT. That is about $1,679/month; add $70/month for each 1% Pennsylvania local earned-income tax. If a Slovenian certificate removes U.S. SE tax, the rough U.S. federal + PA number falls to about $9,241/year before PA local tax and any Slovenian contributions.
Requirements
Quarterly when you owe enough
Make federal estimated-tax payments with Form 1040-ES
Use 2026 Form 1040-ES if you expect to owe at least $1,000 after withholding and refundable credits and your credits/withholding are below the safe-harbor amount. The 2026 federal due dates in Form 1040-ES are April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027.
Requirements
When Pennsylvania income crosses the threshold
Make Pennsylvania estimated payments through myPATH if needed
The fetched Pennsylvania source lists the 2026 estimated-tax income threshold as $14,000 and identifies myPATH as the state payment portal. The current fetched PA source did not provide a grounded 2026 installment due-date table, so that specific PA deadline detail remains unresolved in this answer.
Requirements
Only for Philadelphia
If your address is Philadelphia, plan for BIRT and NPT
Philadelphia says individuals and sole proprietors with net profits can owe , and every business activity for profit in the city must file . BIRT is due April 15, and the current fetched BIRT rates are 1.410 mills on gross receipts plus 5.71% on taxable net income; the fetched NPT source gave Tax Year 2025 rates due April 15, 2026, not a grounded 2026 NPT rate.
Requirements
If foreign accounts exceed $10,000
File an FBAR if your foreign accounts cross $10,000
If you are a U.S. person and the aggregate value of foreign financial accounts exceeds $10,000 at any time in the calendar year, file electronically. The annual FBAR due date is April 15 after the calendar year, with an automatic extension to October 15.
Requirements
Legal sources
This answer is grounded in IRS forms and pages, Public Law 119-21, Pennsylvania Department of Revenue and DCED guidance, Philadelphia Department of Revenue pages, SSA U.S.-Slovenia totalization materials, USCIS policy, and IRS/FinCEN FBAR guidance.
IRS 2026 tax inflation adjustments
This gives the 2026 standard deduction used in the rough federal income-tax estimate.
Tax year 2026 inflation adjustments
For single taxpayers and married individuals filing separately, the standard deduction rises to $16,100 for tax year 2026, up $350 from tax year 2025.
IRS 2026 tax inflation adjustments
This gives the 2026 single-rate brackets used to estimate federal income tax.
Tax year 2026 rates
The tax rates for tax year 2026 are as follows: 37% for incomes over $640,600 ($768,700 for married couples filing jointly); 35% for incomes over $256,225 ($512,450 for married couples filing jointly); 32% for incomes over $201,775 ($403,550 for married couples filing jointly); 24% for incomes over $105,700 ($211,400 for married couples filing jointly); 22% for incomes over $50,400 ($100,800 for married couples filing jointly); 12% for incomes over $12,400 ($24,800 for married couples filing jointly). The lowest rate is 10% for incomes of single individuals with incomes of $12,400 or less ($24,800 for married couples filing jointly).
IRS Self-Employment Tax
This establishes that a freelancer with enough net earnings pays SE tax and gives the 15.3% rate.
Who must pay SE tax; SE tax rate
You must pay SE tax and file Schedule SE (Form 1040 or 1040-SR) if either of the following applies. You had net earnings from self-employment of $400 or more. The self-employment tax rate is 15.3%. The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance).
IRS Self-Employment Tax
This supports the half-SE-tax deduction used before computing federal income tax.
Deducting SE tax
Also, you can deduct the employer-equivalent portion of your SE tax when calculating your adjusted gross income.
2026 Form 1040-ES
This establishes that freelancers use federal estimated taxes for income without withholding.
Purpose of Form 1040-ES
Use Form 1040-ES to figure and pay your estimated tax for 2026. Estimated tax is the method used to pay tax on income that isn't subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.).
2026 Form 1040-ES
This gives the federal estimated-tax trigger and safe-harbor framework.
Who must make estimated tax payments
In most cases, you must pay estimated tax for 2026 if both of the following apply. 1. You expect to owe at least $1,000 in tax for 2026, after subtracting your withholding and refundable credits. 2. You expect your withholding and refundable credits to be less than the smaller of: a. 90% of the tax to be shown on your 2026 tax return, or b. 100% of the tax shown on your 2025 tax return.
2026 Form 1040-ES
This provides the self-employment-tax estimate mechanics used for the $84,000 calculation.
Schedule SE worksheet in Form 1040-ES
When estimating your 2026 net earnings from self-employment, be sure to use only 92.35% (0.9235) of your total net profit from self-employment. Multiply line 2 by 92.35% (0.9235). Multiply line 3 by 2.9% (0.029). Multiply line 8b by 12.4% (0.124). Add lines 4 and 9. Multiply line 10 by 50% (0.50).
2026 Form 1040-ES
This gives the federal 2026 estimated-tax payment dates.
2026 estimated-tax due dates
You can pay all of your estimated tax by April 15, 2026, or in four equal amounts by the dates shown below. 1st payment April 15, 2026 2nd payment June 15, 2026 3rd payment Sept. 15, 2026 4th payment Jan. 15, 2027.
2025 Instructions for Schedule C
This supports treating Patreon business income as Schedule C receipts and reducing it by deductible business expenses.
Schedule C lines 1 and 48
Enter gross receipts from your trade or business. Be sure to check any Forms 1099 you received for business income that must be reported on this line. Include all ordinary and necessary business expenses not deducted elsewhere on Schedule C.
Public Law 119-21 § 70105
This establishes that the qualified-business-income deduction continues for tax years beginning after 2025.
§ 70105
SEC. 70105. EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME. The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Form 8995
This supports the 20% QBI deduction calculation and income limitation in the rough estimate.
Lines 5 and 15
Qualified business income component. Multiply line 4 by 20% (0.20). QBI deduction. Enter the smaller of line 10 or line 14.
IRS Dual-Status Aliens
This establishes that a move year can split federal taxation between resident and nonresident periods.
Taxation of dual-status aliens
For the part of the year that you are a resident alien, you are taxed on income from all sources. For the part of the year that you are a nonresident alien, you are taxed on income from U.S. sources only. You cannot use the standard deduction allowed on Form 1040 or 1040-SR.
IRS Self-Employment Tax for Businesses Abroad
This explains why federal SE tax can depend on tax-residency status and treaty coverage.
Self-employment tax for businesses abroad
However, nonresident aliens are not subject to self-employment tax. Once a nonresident alien individual becomes a resident alien under the residency rules of section 7701(b), the self-employment tax is imposed under the same conditions that apply to U.S. citizens or resident aliens.
Pennsylvania Personal Income Tax
This gives the Pennsylvania income-tax rate and confirms business net profits are taxed.
Pennsylvania personal income tax overview
The Pennsylvania personal income tax is levied at the rate of 3.07 percent against taxable income of resident and nonresident individuals, estates, trusts, partnerships, S corporations, business trusts and limited liability companies not federally taxed as corporations. Pennsylvania taxes eight classes of income, including net profits from the operation of a business, profession or farm.
Pennsylvania PIT Guide
This explains why the Pennsylvania estimate applies the flat rate without a federal-style standard deduction.
Pennsylvania Personal Income Tax Guide
Pennsylvania does not allow a standard deduction, a deduction for personal exemptions or a deduction based on wages.
Pennsylvania PIT Guide
This supports the move-year Pennsylvania fork.
Part-year resident rules
Part-year residents are subject to tax on the income received, earned, or accrued during the portion of the taxable year that they were residents of Pennsylvania. Part-year residents are also subject to tax on the income received, earned, or accrued from sources within Pennsylvania during the portion of the taxable year that they were nonresidents of Pennsylvania.
Pennsylvania Estimated Tax
This gives the Pennsylvania estimated-tax income threshold for 2026.
Estimated-tax threshold schedule
2023 and prior $8,000 2024 $9,500 2025 $11,000 2026 $14,000 2027 $17,000 2028 $20,000.
PA DCED Local Income Tax Information
This establishes that Pennsylvania local rates and PSD codes depend on address lookup.
Local earned income tax
Search the table below for PSD Codes, or utilize the Address Search Application to search for PSD Codes by address.
Philadelphia Net Profits Tax
This establishes when Philadelphia Net Profits Tax can apply to a freelancer.
Who pays NPT
The Net Profits Tax is imposed on the net profits from the operation of a trade, business, profession, enterprise, or other activity by: Philadelphia residents, even if their business is conducted outside of Philadelphia. Non-residents who conduct business in Philadelphia.
Philadelphia Net Profits Tax
This gives the fetched Philadelphia NPT rate source; it is Tax Year 2025, not a grounded 2026 NPT rate.
NPT rates and due date
Tax Year 2025 (returns due April 15, 2026) Tax Rate 3.74% (Resident) 3.43% (Non-resident).
Philadelphia BIRT
This establishes Philadelphia BIRT filing and current rate mechanics.
Who pays BIRT; current rates
Every individual, partnership, association, limited liability company (LLC), and corporation engaged in a business, profession, or other activity for profit within the City of Philadelphia must file a Business Income & Receipts Tax (BIRT) return. The current rates are 1.410 mills ($1.410 per $1,000) on gross receipts and 5.71% on taxable net income.
U.S.-Slovenia Social Security Agreement pamphlet
This supports the Slovenia temporary-transfer branch that can remove U.S. Social Security contributions.
Certificate of coverage table
Workers who normally work in Slovenia but transfer their self-employed business activity to the U.S. for 5 years or less are assigned Slovenian coverage.
U.S.-Slovenia Social Security Agreement pamphlet
This explains how the worker proves exemption from U.S. Social Security contributions.
Certificates for self-employed workers
If you are self-employed and would normally have to pay Social Security taxes to both the U.S. and Slovenian systems, you can establish your exemption from one of the taxes by writing to the appropriate agency and requesting a certificate of coverage. Attach a copy of the certificate of coverage issued by Slovenia to your U.S. income tax return each year as proof of the exemption.
USCIS Policy Manual Vol. 7 Pt. B Ch. 6
This establishes that taxes do not themselves authorize U.S. work.
Volume 7, Part B, Chapter 6
Unauthorized employment is any service or labor performed for an employer within the United States by a noncitizen who is not authorized by statute or USCIS to accept employment or who exceeds the scope or period of the noncitizen's employment authorization.
FinCEN Form 114 / FBAR
This supports the foreign-account warning for a newcomer from Slovenia.
FBAR filing requirement and due date
A U.S. person, including a citizen, resident, corporation, partnership, limited liability company, trust and estate, must file an FBAR to report: a financial interest in or signature or other authority over at least one financial account located outside the United States if the aggregate value of those foreign financial accounts exceeded $10,000 at any time during the calendar year. The FBAR is an annual report, due April 15 following the calendar year reported. You're allowed an automatic extension to October 15 if you fail to meet the FBAR annual due date of April 15.
These are the official rules as published or fetched from official sources current to 2026-09-14; tax rules, rates, and city/local rules can change.
This is general information about official tax and immigration-related processes, not legal or tax advice, and SettleKit is not a law firm.
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