Twitch Streamer Taxes in Louisiana - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Twitch Streamer in Louisiana

From the vibrant music scene of New Orleans to the bayous and beyond, Louisiana streamers are building communities and earning income through platforms like Twitch. However, alongside the fun comes the responsibility of understanding and fulfilling tax obligations.

As a Twitch streamer, the IRS considers income earned through the platform as self-employment income. This means earnings over $400 require reporting on Schedule C (Profit or Loss From Business) with your federal income tax return (Form 1040). Crucially, this income is also subject to self-employment tax, covering both Social Security and Medicare contributions.

How Louisiana Handles Gig Worker Taxes

Louisiana residents are required to file a state income tax return, even if no state income tax is due. Louisiana operates under a graduated income tax system, meaning the tax rate increases as income increases. For the 2025 tax year, Louisiana utilizes Form IT-540, Individual Income Tax Return, as the primary form for self-employed individuals to report their income and calculate their state tax liability. Income reported on your federal Schedule C will need to be transferred to your Louisiana IT-540. Louisiana also allows for certain deductions that may reduce your taxable income, such as those related to business expenses. It's important to note that Louisiana's tax laws can be complex, and changes occur frequently. The Louisiana Department of Revenue offers detailed information and resources on their website: Louisiana Department of Revenue. Be sure to check for any updates to tax brackets, deductions, or filing requirements for the 2025 tax year. Louisiana also has specific rules regarding the calculation of state income tax based on federal adjusted gross income, so careful attention to detail is essential when preparing your return. Furthermore, estimated tax payments may be required throughout the year if your tax liability exceeds a certain threshold to avoid penalties.

Key Tax Deductions for Home-Based Twitch Streamers

• Home Office Deduction: To claim the home office deduction, the space must be used exclusively and regularly for your Twitch streaming business. “Exclusive use” means that portion of your home is used solely for streaming – it can’t double as a guest room or family space. “Regular use” means you use it consistently for your 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 like your computer, webcam, microphone, lighting, and streaming software (e.g., OBS Studio) are deductible business expenses. Ongoing subscription costs for services like Adobe Creative Cloud or your streaming hosting platform are also deductible.
• Internet & Phone Bill: You can deduct the business-use percentage of your internet and phone bills. If you use your internet and phone for both personal and business purposes, you need to determine the percentage of time each is used for business. Keep detailed records to support your calculation.

Note on Mileage: As a predominantly home-based worker, mileage deductions are less common for Twitch streamers. However, if you occasionally travel for work-related events (e.g., conventions, meetings with sponsors), you can deduct those miles using the standard mileage rate.

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 Social Security and Medicare taxes that are withheld from an employee’s paycheck. As a self-employed individual, you are responsible for paying both the employer and employee portions of these taxes.