Twitch Streamer Taxes in Idaho - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Twitch Streamer in Idaho

From the scenic Snake River Canyon to the bustling city of Boise, Idaho’s growing gaming community offers exciting opportunities for Twitch streamers. However, alongside building a loyal following, understanding tax obligations is crucial for long-term success.

As a Twitch streamer operating in Idaho, the IRS considers income earned through streaming as self-employment income. This means all earnings over $400 must be reported to the IRS on Schedule C (Profit or Loss From Business) with your Form 1040. Crucially, this income is also subject to self-employment tax, covering both Social Security and Medicare contributions.

How Idaho Handles Gig Worker Taxes

Idaho, known for its potatoes and outdoor recreation, also requires residents to file a state income tax return, even if only self-employment income is earned. As an Idaho resident earning income as a Twitch streamer, you are obligated to report your net earnings to the Idaho State Tax Commission. Idaho operates under a flat income tax rate, meaning all income is taxed at the same percentage, regardless of income bracket. For the 2025 tax year, the Idaho income tax rate is currently 5.8% (subject to change by the Idaho legislature).

To report your self-employment income, you will primarily use Form 40, Idaho Individual Income Tax Return. Schedule 1, Additional Income and Adjustments, will be used to report your Schedule C net profit or loss. Idaho also requires you to pay estimated taxes quarterly if you expect to owe $1,000 or more in Idaho income tax. Failing to do so can result in penalties. Idaho offers various online resources and tools to assist with tax filing, including information on estimated tax payments and available deductions. It is important to keep accurate records of all income and expenses throughout the year to ensure accurate reporting. The Idaho State Tax Commission website provides detailed information and forms: Idaho State Tax Commission. Remember to consult the latest tax laws and regulations as they are subject to change.

Key Tax Deductions for Home-Based Twitch Streamers

• Home Office Deduction: The home office deduction allows streamers to deduct expenses related to the portion of their home exclusively and regularly used for business. “Exclusive use” means that space is used solely for streaming – it cannot double as a guest room or family area. “Regular use” means the space is used consistently for streaming activities. You can calculate the deduction using the simplified method ($5 per square foot, up to 300 square feet) or the actual expense method (calculating a percentage of your mortgage/rent, utilities, etc., based on the square footage used for business).
• Hardware & Software: The cost of essential hardware and software used for streaming is generally deductible. This includes computers, webcams, microphones, lighting, capture cards, and subscriptions to streaming software (like OBS Studio) or creative tools (like Adobe Creative Cloud). These are typically depreciated over their useful life, but Section 179 expensing may allow for immediate deduction of certain assets.
• Internet & Phone Bill: You can deduct the business-use percentage of your internet and phone bills. For example, if 75% of your internet usage is directly related to streaming, you can deduct 75% of the bill. Maintaining detailed records of usage is essential to support this deduction.

Note on Mileage: As a predominantly home-based worker, mileage deductions are less common for Twitch streamers. However, mileage can be claimed for any occasional trips taken specifically for work-related purposes, such as attending gaming conventions or meeting with sponsors.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax is comprised of two components: 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.