Twitch Streamer Taxes in Utah - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Twitch Streamer in Utah

From the Wasatch Front to the red rocks of Southern Utah, building a community on Twitch is a growing endeavor, but success also means navigating the complexities of tax season. As a self-employed streamer, understanding your tax obligations is crucial for staying compliant with both federal and Utah state regulations.

The IRS considers income earned through Twitch streaming as self-employment income. This means all earnings over $400 must be reported on Schedule C (Profit or Loss From Business) with your Form 1040. Furthermore, this income is subject to self-employment tax, covering both Social Security and Medicare contributions.

How Utah Handles Gig Worker Taxes

As a resident of Utah, filing a state income tax return is required, even if no Utah state income tax is due. Utah operates under a flat income tax rate, currently at 4.85% for the 2025 tax year. This applies to your net earnings after allowable deductions. Twitch streamers operating as sole proprietors or single-member LLCs will report their income and expenses on the Utah individual income tax return, Form TC-1040. The Schedule A, Utah Adjusted Gross Income, is used to calculate your Utah taxable income. It’s important to note that Utah does not have a separate tax form specifically for self-employed individuals beyond the standard individual income tax return and its schedules. Utah also offers various credits and deductions that may apply, such as those for education or childcare, which could further reduce your tax liability. Keep meticulous records of all income and expenses throughout the year to ensure accurate reporting. Utah’s tax filing deadline generally aligns with the federal deadline, but it’s always best to confirm the current year’s dates on the Utah State Tax Commission website. Remember to pay estimated taxes quarterly if you anticipate owing more than $1,000 in Utah state income tax to avoid penalties.

For more information and resources, please visit the Utah State Tax Commission: https://tax.utah.gov/

Key Tax Deductions for Home-Based Twitch Streamers

• Home Office Deduction: To claim the home office deduction, the space must be used exclusively and regularly for your streaming business. “Exclusive use” means that portion of your home is only used for streaming – no family activities or other business purposes. “Regular use” means you use it consistently for your streaming 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 hardware like computers, cameras, microphones, lighting, and streaming software (including subscriptions to services like Adobe Creative Cloud or stream hosting platforms) are generally deductible as business expenses. If an item has a useful life of more than one year (e.g., a computer), it may need to be depreciated over its useful life.
• Internet & Phone Bill: You can deduct the business-use percentage of your internet and phone bills. For example, if you use your internet 75% for streaming and 25% for personal use, you can deduct 75% of the cost.

Note on Mileage: As a predominantly home-based streamer, mileage deductions are less common. However, if you occasionally travel for events, client meetings, or to purchase equipment specifically for your stream, you can deduct those business-related miles.

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 tax is essentially the equivalent of the Social Security and Medicare taxes that are withheld from an employee’s paycheck. As a self-employed individual, you are responsible for paying both the employer and employee portions of these taxes.