Freelance Writer Taxes in Ohio - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Freelance Writer in Ohio

The Buckeye State offers a thriving environment for freelance writers, but navigating the tax landscape requires diligence. As a self-employed writer in Ohio, understanding both federal and state tax obligations is crucial for financial success.

The IRS requires all self-employed individuals, including freelance writers, to report income and expenses on Schedule C (Profit or Loss From Business) with Form 1040. Furthermore, earnings exceeding $400 necessitate the payment of self-employment tax, which covers both Social Security and Medicare contributions. Accurate record-keeping throughout the year is paramount to ensure proper reporting and maximize potential deductions.

How Ohio Handles Gig Worker Taxes

As a resident of Ohio, a state income tax return is required regardless of income level. Ohio utilizes a graduated income tax system, meaning the tax rate increases as income rises. For the 2025 tax year, Ohio’s tax rates are expected to remain consistent with prior years, ranging from 0% to 3.999% based on taxable income brackets. Freelance writers will primarily use Ohio Form IT 1040, the state’s individual income tax return, to report their earnings. Schedule IT-SB (Business Income) is used to calculate the net profit or loss from your freelance writing business. Ohio also allows for a deduction for federal income taxes paid, which can reduce your state tax liability. It’s important to note that Ohio does not have a separate self-employment tax like the federal government; your self-employment income is simply included in your overall adjusted gross income for state tax purposes. Estimated taxes may be required if you anticipate owing more than $1,000 in Ohio income tax. Staying current with Ohio tax law is essential, and resources are available through the Ohio Department of Taxation: https://tax.ohio.gov/. Filing deadlines generally align with the federal tax deadlines, but it’s always best to confirm the specific dates on the Department of Taxation website.

Key Tax Deductions for Home-Based Freelance Writers

• Home Office Deduction: The home office deduction allows writers to deduct expenses related to the portion of their home exclusively and regularly used for business. “Exclusive use” means that space is only used for work; a dining room table used for both meals and writing doesn’t qualify. “Regular use” implies consistent and frequent use for business activities. Taxpayers can choose between the simplified method, a standard deduction of $5 per square foot of the home used for business, up to a maximum of 300 square feet, or the actual expense method, which involves calculating the percentage of the home used for business and deducting a proportionate share of mortgage interest, rent, utilities, and other related expenses.
• 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 deductible. For items with a useful life of more than one year, depreciation or Section 179 expensing may apply.
• Internet & Phone Bill: If you use your internet and phone for both personal and business purposes, you can deduct the percentage of the expenses attributable to your freelance writing work. Maintaining a detailed log of business usage is crucial to substantiate this deduction.

Note on Mileage: As a home-based worker, mileage deductions are less common, but can be claimed for trips to client meetings, research locations, or other work-related errands. Keep a detailed mileage log documenting dates, destinations, and business purpose.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax comprises two components: 12.4% for Social Security and 2.9% for Medicare. This tax is essentially the equivalent of the FICA taxes withheld from employees’ paychecks, but as a self-employed individual, you are responsible for paying both the employer and employee portions. You can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income.