Freelance Writer Taxes in Washington - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Freelance Writer in Washington

The Emerald State’s thriving literary scene offers abundant opportunities for freelance writers, but navigating the tax landscape requires diligence. As a self-employed writer in Washington, understanding both federal and state tax obligations is crucial for financial success.

The IRS requires all freelance writers earning over $400 to report income and expenses on Schedule C (Profit or Loss From Business) with Form 1040. This income is then subject to self-employment tax, which covers both Social Security and Medicare contributions. Accurate record-keeping throughout the year is essential to maximize deductions and ensure compliance.

How Washington Handles Gig Worker Taxes

Washington is unique among states for not imposing a personal income tax. However, this doesn’t mean freelance writers are exempt from all taxation. Washington State levies a Business & Occupation (B&O) tax, a gross receipts tax applied to the total revenue of a business, regardless of profitability. For most freelance writers, particularly those just starting out or with modest earnings, the annual gross income threshold for B&O tax liability is often not met. As of 2025, the small business B&O tax rate is 0.471% of gross income. It’s important to note that even if your income is below the threshold, you may still need to register with the Department of Revenue. Failing to register when required can result in penalties. The B&O tax is reported and paid quarterly or annually, depending on your expected tax liability. Understanding these nuances is vital for staying compliant with Washington State’s tax laws. It's always best to consult with a tax professional to determine your specific obligations.

For more detailed information and registration, please visit the Washington State Department of Revenue: https://dor.wa.gov/

Key Tax Deductions for Home-Based Freelance Writers

• Home Office Deduction: Freelance writers often qualify for the home office deduction. To claim this, the space must be used exclusively and regularly for business. “Exclusive use” means that portion of your home is used solely for writing and related activities – it cannot double as a guest room or family space. “Regular use” means you use the space 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 essential tools of the trade, such as computers, cameras (if used for content creation), and software subscriptions (like Adobe Creative Cloud, Grammarly, website hosting, or project management tools) are generally deductible as business expenses.
• 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. Keep detailed records of how you use these services to justify your deduction.

Note on Mileage: As a home-based worker, mileage deductions are less common. However, you can claim mileage for any trips taken specifically for work, such as client meetings, research at the library, or trips to purchase supplies. 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 is essentially the equivalent of the Social Security and Medicare taxes 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. You can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI).