Freelance Writer Taxes in Louisiana - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Freelance Writer in Louisiana

From crafting compelling stories about Louisiana’s unique culture to providing essential content for businesses across the state, freelance writers play a vital role in the Pelican State’s economy. However, alongside the creative freedom comes the responsibility of managing taxes as a self-employed individual.

As a freelance writer earning over $400 in net earnings, the federal government requires reporting of income and expenses using Schedule C (Profit or Loss From Business) with Form 1040. Crucially, this income is also subject to self-employment tax, covering both Social Security and Medicare contributions. Accurate record-keeping throughout the year is paramount to ensure compliance and maximize potential deductions.

How Louisiana Handles Gig Worker Taxes

Louisiana, like most states, requires residents to file a state income tax return. As a freelance writer residing in Louisiana, you are obligated to report your self-employment income to the Louisiana Department of Revenue. Louisiana operates on a graduated income tax system, meaning the tax rate increases as your income rises. For the 2025 tax year, Louisiana’s tax rates will be determined based on taxable income brackets. It’s important to stay updated on any changes to these brackets as they are released by the state.

The primary form for self-employed individuals to report income and calculate state income tax liability is Louisiana Form IT-540, Individual Income Tax Return. This form requires you to report your net profit from Schedule C as part of your overall income. You will also need to calculate and pay any estimated state income taxes quarterly if you anticipate owing $1,000 or more in state taxes for the year. Failure to do so may result in penalties. Louisiana also allows for certain credits and deductions that can reduce your tax liability, so exploring these options is highly recommended. The state offers resources for understanding these, and it's beneficial to consult with a tax professional to ensure you're taking advantage of all applicable benefits. Louisiana’s tax laws can be complex, and staying informed is key to avoiding issues with the Department of Revenue.

For more information and resources, please visit the Louisiana Department of Revenue website: https://www.revenue.louisiana.gov/

Key Tax Deductions for Home-Based Freelance Writers

• Home Office Deduction: To qualify for the home office deduction, the space must be used exclusively and regularly for business. “Exclusive use” means that portion of your home is used solely for your writing business – it cannot double as a guest room or family space. “Regular use” means you use the space consistently for your work. 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 tools like computers, cameras, printers, and software subscriptions (such as Adobe Creative Cloud, Grammarly, or website hosting) directly related to your writing business are generally deductible. For larger purchases, depreciation may be required.
• Internet & Phone Bill: If you use your internet and phone for both personal and business purposes, you can deduct the percentage of the expense attributable to your business use. Maintaining a log of business-related usage is crucial to support this deduction.

Note on Mileage: As a home-based worker, mileage deductions are less common. However, you can claim mileage for any trips taken specifically for client meetings, research, or other work-related errands. Keep 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 components: 12.4% for Social Security and 2.9% for Medicare. This tax is essentially the equivalent of the Social Security and Medicare taxes withheld from an employee’s paycheck. You are responsible for paying both the employer and employee portions of these taxes 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).