Freelance Writer Taxes in Connecticut - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Freelance Writer in Connecticut

Connecticut’s vibrant literary scene and growing digital economy offer exciting opportunities for freelance writers, but navigating the tax landscape requires careful attention. As a self-employed professional, understanding both federal and state tax obligations is crucial for financial success.

The IRS requires all freelance writers earning over $400 in net income to report earnings on Schedule C (Profit or Loss From Business) with Form 1040. This income is then subject to both income tax and self-employment tax, which covers Social Security and Medicare contributions. Accurate record-keeping throughout the year is essential to maximize deductions and ensure compliance.

How Connecticut Handles Gig Worker Taxes

As a resident of Connecticut, a state income tax return is required regardless of income level. Connecticut operates on a graduated income tax system, meaning the tax rate increases as your income rises. For the 2025 tax year, Connecticut residents filing as single individuals will face tax brackets ranging from 3.0% to 6.99%. Married filing jointly brackets range from 3.0% to 6.99% as well. Freelance writers will report their business income and expenses on Form CT-1040, Connecticut Resident Income Tax Return, and Schedule 1 (Connecticut Adjustments to Federal AGI). It’s important to note that Connecticut does not offer a separate form specifically for self-employment income; it’s integrated into the standard income tax return. Connecticut also allows for a deduction for one-half of your self-employment tax liability on your state return, which can help reduce your overall tax burden. Furthermore, Connecticut conforms to many federal deductions, but it’s vital to verify specific rules as they can differ. Staying informed about changes to Connecticut tax law is crucial, and resources are available through the Connecticut Department of Revenue Services.

You can find more information and forms at the Connecticut Department of Revenue Services website: https://portal.ct.gov/DRS

Key Tax Deductions for Home-Based Freelance Writers

• Home Office Deduction: The home office deduction allows writers to deduct expenses related to the portion of their home exclusively and regularly used for business. “Exclusive use” means that space is only used for work; a dining room table used for both meals and writing doesn’t qualify. “Regular use” means consistent, ongoing use for business purposes. Taxpayers can choose between the simplified method ($5 per square foot, up to 300 square feet) or the actual expense method (calculating a percentage of mortgage interest, rent, utilities, etc., based on the square footage used for business).
• Hardware & Software: The cost of essential tools like computers, cameras, printers, and software subscriptions (e.g., Adobe Creative Cloud, website hosting, grammar checkers) are generally deductible as business expenses. For items with a useful life of more than one year, depreciation or Section 179 expensing may apply.
• Internet & Phone Bill: If a portion of your internet and phone usage is directly related to your freelance writing business, you can deduct the business-use percentage. Keep detailed records of how you use these services for work.

Note on Mileage: As a home-based worker, mileage deductions are less common, but can be claimed for trips to client meetings, research locations, or other work-related errands. Maintain a detailed mileage log including dates, destinations, and business purpose.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax is comprised of two parts: 12.4% for Social Security and 2.9% for Medicare. This tax is essentially the equivalent of the employer and employee portions of these taxes when working for a traditional employer. You are responsible for paying both portions as a self-employed individual. However, you can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI).