YouTuber Taxes in South Carolina - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a YouTuber in South Carolina

From filming scenic vlogs along the coast to sharing Palmetto State-inspired content, being a YouTuber in South Carolina offers unique opportunities – and unique tax responsibilities.

As a content creator earning income through YouTube, the IRS considers you self-employed. This means all earnings are subject to federal income tax, and importantly, self-employment tax. Income must be reported on Schedule C (Profit or Loss from Business) with your Form 1040. The threshold for reporting self-employment income is $400 or more; any earnings above this amount trigger the obligation to pay self-employment taxes.

How South Carolina Handles Gig Worker Taxes

As a resident of South Carolina, a state income tax return is required, regardless of income level. South Carolina employs a graduated income tax system, meaning the tax rate increases as your income rises. For the 2025 tax year, the rates are expected to remain similar to prior years, ranging from 0% to 6.4%. The primary form for self-employed individuals to report income and calculate their South Carolina income tax liability is Form SC1040. It’s crucial to accurately calculate your adjusted gross income (AGI) as reported on your federal return, as this forms the basis for your South Carolina tax calculation. South Carolina also allows for certain deductions and credits that can reduce your tax burden, such as the standard deduction or itemized deductions if they exceed the standard amount. Furthermore, South Carolina offers a credit for taxes paid to other states, which may be relevant if your YouTube channel generates income from viewers outside of South Carolina. Keep meticulous records of all income and expenses to ensure accurate reporting and maximize potential deductions. You can find detailed information and access the necessary forms on the South Carolina Department of Revenue website: https://www.sc.gov/revenue. Remember to file your South Carolina income tax return by the state’s deadline, typically coinciding with the federal deadline, to avoid penalties and interest.

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 it consistently for your business. 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 deductible. This includes computers, cameras, microphones, lighting, editing software (like Adobe Premiere Pro or Final Cut Pro), and website hosting fees.
• Internet & Phone Bill: If you use your internet and phone for both personal and business purposes, you can deduct the percentage attributable to your YouTube channel. Keep detailed records of how you use these services to justify your 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 by the IRS.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax covers both Social Security and Medicare contributions. Employees have these taxes withheld from their 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 (AGI).