Freelance Writer Taxes in Wyoming - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Freelance Writer in Wyoming

The wide-open spaces and independent spirit of Wyoming make it an ideal location for freelance writers seeking both inspiration and autonomy. However, that freedom comes with the responsibility of managing self-employment taxes.

As a freelance writer earning income in Wyoming, the IRS requires reporting of all earnings on Schedule C (Profit or Loss from Business) with Form 1040. Regardless of the state’s tax climate, all self-employed individuals with net earnings exceeding $400 are subject to self-employment tax, currently 15.3%, which covers both Social Security and Medicare contributions. Accurate record-keeping throughout the year is crucial for maximizing deductions and ensuring compliance.

How Wyoming Handles Gig Worker Taxes

Wyoming distinguishes itself as one of the few states with no state income tax. This means freelance writers won’t file a state income tax return. However, this does not exempt them from federal tax obligations. The lack of state income tax can be a significant benefit, allowing writers to retain a larger portion of their earnings. However, it also means that federal tax planning becomes even more critical. Wyoming’s economy is heavily reliant on industries like tourism and energy, and the state actively encourages entrepreneurship, including the growing gig economy. While there's no state income tax to navigate, it's important to remember that federal requirements still apply, and proper planning is essential to avoid penalties. Wyoming does have sales tax, which may be relevant if you are selling ebooks or other digital products directly to consumers. Consult with a tax professional to determine if sales tax applies to your specific business model. For more information on Wyoming’s business environment and resources, visit the Wyoming Business Council: https://www.wyomingbusiness.org/

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” means consistent and frequent use for business purposes. Taxpayers can choose between the simplified method (a standard rate of $5 per square foot, up to 300 square feet) or the actual expense method, which requires calculating a percentage of mortgage interest, rent, utilities, and other home-related expenses based on the square footage used for business.
• 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 generally 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 of how you use these services to support your deduction.

Note on Mileage: As a home-based worker, mileage deductions are less common. However, if you occasionally travel to meet with clients, attend industry events, or run work-related errands (e.g., to the library for research), you can deduct those miles using the standard mileage rate or actual expenses.

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 FICA taxes withheld from employees’ paychecks. You are responsible for paying both the employer and employee portions of these taxes as a self-employed individual. However, you can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI).