YouTuber Taxes in Nebraska - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a YouTuber in Nebraska

From showcasing the beauty of the Sandhills to sharing Cornhusker game day traditions, being a YouTuber in Nebraska offers unique opportunities – and unique tax responsibilities.

As a content creator earning income through YouTube, the IRS considers this 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 Nebraska Handles Gig Worker Taxes

As a resident of Nebraska, a state income tax return is required, regardless of income level. Nebraska utilizes a graduated income tax system, meaning the tax rate increases as your income increases. For the 2025 tax year, Nebraska’s primary form for reporting self-employment income is Form 1040-N, Nebraska Individual Income Tax Return, along with Schedule I, Adjustments to Income. You will need to calculate your adjusted gross income (AGI) from your federal return and then apply the Nebraska tax rates to determine your state income tax liability. Nebraska also allows for a standard deduction, which can reduce your taxable income. Furthermore, Nebraska offers various credits and deductions that may be applicable to self-employed individuals, such as those related to business expenses. It’s important to note that Nebraska tax laws can change, so staying updated is crucial. Nebraska also requires estimated tax payments if you expect to owe $1,000 or more in state income tax. Failure to make these payments can result in penalties. Detailed information and forms can be found on the Nebraska Department of Revenue website: Nebraska Department of Revenue.

Key Tax Deductions for Home-Based YouTubers

• Home Office Deduction: To qualify for the home office deduction, the space must be used exclusively and regularly for your YouTube business. “Exclusive use” means that portion of your home is used solely for business purposes – it cannot double as a guest room or family space. “Regular use” means you use the space consistently for your YouTube 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 equipment essential to your YouTube channel is generally deductible. This includes computers, cameras, microphones, lighting, and editing software subscriptions (like Adobe Creative Cloud or Final Cut Pro). If an item has a useful life of more than one year (like a computer), it may need to be depreciated over several years.
• 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 for YouTube-related activities (video editing, uploading, research), you can deduct 75% of the bill. Maintaining detailed records to support this percentage is vital.

Note on Mileage: As a home-based YouTuber, mileage deductions are less common. However, if you occasionally travel for client meetings, filming locations outside your home, or to purchase business supplies, you can deduct those miles using the standard mileage rate (set annually by the IRS).

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 is essentially the equivalent of the employer and employee portions of these taxes when you are traditionally employed. You can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI).