Freelance Writer Taxes in Georgia - 2025 Guide

Updated for 2025 (Filing 2024 Taxes)

Is Freelance Writer income taxable in Georgia?

Yes, absolutely. As a freelance writer in Georgia, all income you earn is subject to both federal and state income taxes. The good news is you can significantly reduce your tax liability through deductions. Here's a breakdown:

• Federal Taxes: The IRS requires you to report your freelance writing income on Schedule C (Profit or Loss From Business) as part of your Form 1040. Schedule C is where you detail your income and your business expenses. The difference between your income and expenses is your net profit, which is then added to your other income (like wages from a W-2 job, if applicable) to determine your adjusted gross income (AGI).
• Georgia State Taxes: Georgia has a flat income tax rate of 5.49% for the 2024 tax year (filing in 2025). This means regardless of how much you earn, you'll pay 5.49% of your taxable income to the state. Georgia also uses a similar concept to the federal AGI, calculating your taxable income after deductions. You'll report your federal AGI on your Georgia state income tax return (Form 500).

Top Tax Write-offs for Freelance Writers

One of the biggest benefits of being a freelancer is the ability to deduct business expenses. Here are some key deductions for freelance writers:

• Home Office Deduction: If you use a portion of your home exclusively and regularly for your writing business, you can deduct expenses related to that space. This includes a percentage of your mortgage interest or rent, utilities, property taxes, and homeowner's insurance. There's a simplified method available as well.
• Software & Subscriptions: Costs for writing software (like Scrivener, Grammarly Premium), editing tools, plagiarism checkers, project management software, and any relevant online subscriptions are deductible.
• Equipment: Computers, printers, monitors, cameras (if used for content creation), and other equipment used for your writing business are deductible. You can either deduct the full cost in the year of purchase (using Section 179 deduction, subject to limits) or depreciate the cost over several years.
• Mileage & Transportation: The 2024 standard mileage rate is 67 cents per mile for business use of your vehicle. Keep a detailed log of all business miles driven (e.g., to client meetings, research trips). You can also deduct parking fees and tolls. You cannot deduct commuting miles.

The 15.3% Self-Employment Tax Surprise

Many freelancers are surprised to learn about self-employment tax. When you're an employee, your employer pays half of your Social Security and Medicare taxes. As a freelancer, you're both the employer and the employee, so you're responsible for the full 15.3%. This is broken down into 12.4% for Social Security and 2.9% for Medicare.

You'll calculate this tax on Schedule SE (Self-Employment Tax). However, you get to deduct one-half of your self-employment tax from your gross income, which helps reduce your overall tax liability. Self-employment tax applies to net earnings of $400 or more.

Closing Tip for Georgia Residents

Don't wait until the last minute! Keeping accurate records of your income and expenses throughout the year will make tax time much easier. Consider using accounting software or a spreadsheet to track everything. Also, remember that estimated tax payments are generally required quarterly if you expect to owe $1,000 or more in taxes. Consulting with a qualified tax professional (like myself!) can help you navigate the complexities of freelance taxes and ensure you're taking advantage of all available deductions. Good luck, and happy writing!