YouTuber Taxes in Ohio - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a YouTuber in Ohio

From showcasing the beauty of Hocking Hills to reviewing the latest Cleveland sports gear, being a YouTuber in Ohio 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 Ohio Handles Gig Worker Taxes

As a resident of Ohio, a state income tax return is required even if federal income tax liability is zero. Ohio utilizes a graduated income tax system, meaning the tax rate increases as income rises. For the 2025 tax year, Ohio taxpayers will use Form IT 1040 to report their income. Self-employed individuals will also need to file Schedule IT 1040 (Income from Business) to detail their business income and expenses. Ohio’s tax rates for the 2025 tax year (filed in 2026) are based on income brackets, and are subject to change, so it’s vital to consult the latest information. Ohio also allows for various credits and deductions that can reduce your tax liability, such as the Ohio Earned Income Tax Credit. Estimated taxes are generally required to be paid quarterly if your expected tax liability is $1,000 or more. Failure to pay estimated taxes can result in penalties. Resources for Ohio tax information can be found on the Ohio Department of Taxation website: https://tax.ohio.gov/. Keep meticulous records of all income and expenses to ensure accurate reporting and maximize potential deductions.

Key Tax Deductions for Home-Based YouTubers

• Home Office Deduction: The home office deduction allows YouTubers to deduct expenses related to the portion of their home exclusively and regularly used for business. “Exclusive use” means that space is used solely for YouTube-related activities – it cannot be your guest room or a multi-purpose area. “Regular use” means you use the space consistently for your business. Taxpayers can choose between the simplified method (a standard rate of $5 per square foot, up to 300 square feet) or the actual expense method (calculating a percentage of mortgage interest, rent, utilities, etc., based on the square footage of the home office).
• Hardware & Software: The cost of equipment essential to your YouTube channel is generally deductible. This includes computers, cameras, microphones, lighting, editing software (like Adobe Premiere Pro or Final Cut Pro), and website hosting fees. If an item has a useful life of more than one year (e.g., a computer), it may need to be depreciated over several years rather than deducted in full in the year of purchase.
• Internet & Phone Bill: You can deduct the business-use percentage of your internet and phone bills. For example, if 80% of your internet usage is for YouTube-related work, you can deduct 80% of the bill. Maintaining a log of business vs. personal use is highly recommended to support this deduction.

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) or actual vehicle expenses.

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 are responsible for paying both portions 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).