Freelance Writer Taxes in Rhode Island - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Freelance Writer in Rhode Island

From crafting compelling content about Ocean State history to penning articles on Providence’s vibrant arts scene, freelance writing in Rhode Island offers unique opportunities – and unique tax considerations.

As a freelance writer, the IRS considers you self-employed. This means income earned must be reported on Schedule C (Profit or Loss from Business) with your Form 1040. Crucially, self-employment also triggers the obligation to pay self-employment tax, covering both Social Security and Medicare contributions, on net earnings exceeding $400. Accurate record-keeping throughout the year is paramount for maximizing deductions and ensuring compliance.

How Rhode Island Handles Gig Worker Taxes

Residents of Rhode Island are required to file a state income tax return, even if their federal tax liability is zero. Rhode Island employs a graduated income tax system, meaning the tax rate increases as income rises. For the 2025 tax year, the primary form for self-employed individuals to report income and calculate tax liability is Form RI-1040NR (Nonresident Income Tax Return) or RI-1040 (Rhode Island Resident Income Tax Return), depending on residency status. The state tax rates for 2025 are expected to remain consistent with prior years, ranging from 3.75% to 9.99% based on income brackets.

Beyond the standard income tax, Rhode Island also requires estimated tax payments if your expected tax liability exceeds $1,000. These quarterly payments help avoid underpayment penalties. The Rhode Island Division of Taxation offers resources and tools to assist with calculating and submitting estimated taxes. Furthermore, Rhode Island allows for certain business expenses to be deducted when calculating your state taxable income, mirroring many of the federal deductions available to self-employed individuals. It’s important to consult the Rhode Island Division of Taxation website for the most up-to-date information on state tax laws and regulations, as they are subject to change. You can find more information at Rhode Island Division of Taxation.

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 used solely for writing – it cannot double as a guest room or family space. “Regular use” implies consistent and frequent use for business 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 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 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 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 effectively covers both the employer and employee portions of these taxes, as a traditional employer would pay half. You can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI).