Freelance Writer Taxes in West Virginia - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Freelance Writer in West Virginia

From crafting compelling narratives about the Mountain State’s rich history to providing engaging content for businesses, freelance writing offers a rewarding career path in West Virginia. However, alongside the creative freedom comes the responsibility of managing taxes as a self-employed individual.

As a freelance writer earning over $400 in net earnings, the federal government requires reporting income and expenses using Schedule C (Profit or Loss From Business) with Form 1040. Crucially, this income is also subject to self-employment tax, covering both Social Security and Medicare contributions. Accurate record-keeping throughout the year is essential for maximizing deductions and ensuring compliance.

How West Virginia Handles Gig Worker Taxes

Residents of West Virginia are required to file a state income tax return, even if their only income is from freelance writing. West Virginia operates on a graduated income tax system, meaning the tax rate increases as income rises. For the 2025 tax year, the rates are expected to remain similar to prior years, ranging from 3.00% to 6.50% depending on your taxable income. The primary form for self-employed individuals to report income and calculate tax liability is Form WV-1040, West Virginia Resident Income Tax Return, along with Schedule S, which is used to calculate net profit or loss from a business.

West Virginia also requires the payment of estimated taxes quarterly if a taxpayer expects to owe more than $500 in state income tax. Failure to pay estimated taxes can result in penalties. The state offers various resources and publications to assist taxpayers in understanding their obligations, including information on business taxes and filing requirements. It’s important to note that West Virginia does not have a local income tax, simplifying the filing process compared to some other states. Keep detailed records of all income and expenses, as these will be necessary to accurately complete your state return.

For the most up-to-date information and forms, please visit the West Virginia State Tax Department: https://tax.wv.gov/

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 only used for freelance writing – it cannot double as a guest room or family space. “Regular use” implies consistent and frequent use for business purposes. 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, and other home-related expenses based on the business use of your home).
• Hardware & Software: The cost of essential tools like computers, cameras, printers, and software subscriptions (such as Adobe Creative Cloud, Grammarly, or website hosting) directly related to your writing business are deductible. For items with a useful life of more than one year, depreciation may be required.
• 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 records demonstrating how you allocate usage (e.g., time spent on client work versus personal browsing).

Note on Mileage: As a home-based worker, mileage deductions are less common. However, you can claim mileage for occasional trips to meet clients, attend industry events, or purchase supplies directly related to your writing business.

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 FICA taxes withheld from employees’ 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).