Freelance Writer Taxes in New Hampshire - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Freelance Writer in New Hampshire

The Granite State’s independent spirit extends to its thriving community of freelance writers, offering a unique blend of professional opportunity and a high quality of life. However, navigating the tax landscape as a self-employed professional requires diligence and understanding.

All freelance writers, regardless of location, are required by the federal government to report income and expenses on Schedule C (Profit or Loss From Business) when filing their annual tax return (Form 1040). Crucially, earnings exceeding $400 are subject to self-employment tax, which covers both Social Security and Medicare contributions. Accurate record-keeping throughout the year is essential for maximizing deductions and ensuring compliance.

How New Hampshire Handles Gig Worker Taxes

New Hampshire distinguishes itself with a unique tax structure – it has no broad-based income tax, meaning there is no state income tax on earnings from freelance writing. This is a significant benefit for independent contractors operating within the state. However, this does not exempt freelance writers from federal income tax obligations. Federal taxes, including income tax and self-employment tax, remain fully applicable.

While New Hampshire doesn’t have a traditional income tax, it does levy taxes on interest and dividends. Freelance writers receiving substantial investment income should be aware of these obligations. Furthermore, New Hampshire has a Business Enterprise Tax (BET) and a Business Profits Tax (BPT). While most freelance writers operating as sole proprietorships are exempt from the BET, the BPT may apply if the business has a physical presence in New Hampshire and meets certain revenue thresholds. It’s important to note that New Hampshire’s tax laws are often subject to change, and staying informed is crucial. The state’s focus on limited government and low taxes creates a favorable environment for entrepreneurs, but requires careful attention to the specific rules that do apply.

For detailed information and the latest updates on New Hampshire’s tax laws, please visit the New Hampshire Department of Revenue Administration: https://www.revenue.nh.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 only used for freelance writing – it cannot double as a guest room or family space. “Regular use” implies consistent and frequent use for business purposes. 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 (e.g., Adobe Creative Cloud, website hosting, grammar checkers) directly related to your writing business are 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 attributable to business use. Maintain detailed records to support this calculation.

Note on Mileage: As a home-based worker, mileage deductions are less common. However, you can claim mileage for trips made specifically for client meetings, research, or other work-related errands. Keep a detailed mileage log.

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. It’s calculated on your net earnings (income minus business expenses) exceeding $400.