Freelance Writer Taxes in Georgia - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Freelance Writer in Georgia

The Peach State offers a vibrant landscape for freelance writers, but navigating the tax implications of self-employment requires careful attention. As a freelance writer in Georgia, understanding both federal and state tax obligations is crucial for financial success and avoiding penalties.

The IRS requires all self-employed individuals, including freelance writers, to report income and expenses on Schedule C (Profit or Loss From Business) with Form 1040. Furthermore, earnings exceeding $400 necessitate the payment of self-employment tax, which covers both Social Security and Medicare contributions. Accurate record-keeping throughout the year is paramount to ensure proper reporting and maximize potential deductions.

How Georgia Handles Gig Worker Taxes

As a resident of Georgia, a state income tax return is required, regardless of income level. Georgia operates under a flat income tax rate, currently at 5.49% for the 2025 tax year. This means all taxable income is taxed at the same rate. Freelance writers will report their income and expenses on Form 540, Georgia Individual Income Tax Return. It’s important to note that Georgia does not have a separate tax form specifically for self-employment income; it’s integrated into the standard Form 540. Georgia also allows for a standard deduction, which can reduce your taxable income. For 2025, the standard deduction amounts will vary based on filing status. Additionally, Georgia offers various credits and deductions that freelance writers may be eligible for, such as those related to education expenses or charitable contributions. Georgia’s Department of Revenue provides detailed information and resources for self-employed individuals, including online filing options and tax guides. Estimated tax payments are generally required quarterly if your expected tax liability exceeds $1,000. Failure to make timely estimated payments can result in penalties. Keep thorough records of all income and expenses to accurately calculate your Georgia tax liability.

For more information, please visit the Georgia Department of Revenue: https://dor.georgia.gov/

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 and frequent use for business purposes. Taxpayers can choose between the simplified method, which offers a standard deduction of $5 per square foot of the home used for business (capped at 300 square feet), or the actual expense method, which requires calculating the percentage of the home used for business and deducting a proportionate share of mortgage interest, rent, utilities, and other related expenses.
• Hardware & Software: The cost of essential hardware, such as computers, cameras, and printers, is generally deductible. Software subscriptions vital to your writing business – including word processing programs, editing tools (like Grammarly), graphic design software (like Adobe Creative Cloud), and website hosting – are also deductible expenses.
• Internet & Phone Bill: If you use your internet and phone for both personal and business purposes, you can deduct the percentage of the cost attributable to business use. Maintaining a detailed log of business usage is crucial to substantiate this deduction.

Note on Mileage: As a home-based worker, mileage is not a primary deduction, but can be claimed for occasional client meetings, research trips directly related to writing assignments, or trips to purchase supplies. Keep a detailed mileage log documenting dates, destinations, and business purpose.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax comprises two components: 12.4% for Social Security and 2.9% for Medicare. This tax is essentially the equivalent of the FICA taxes withheld from employees’ paychecks, but as a self-employed individual, you are responsible for paying both the employer and employee portions. You can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI).