Freelance Writer Taxes in West Virginia - 2025 Guide

Updated for 2025 (Filing 2024 Taxes)

Is Freelance Writer income taxable in West Virginia?

Yes, absolutely. As a freelance writer in West Virginia, your earnings are subject to both federal and state income taxes. The IRS treats freelance income as business income, meaning you'll report it on a Schedule C (Profit or Loss From Business) attached to your Form 1040. This schedule allows you to deduct business expenses, reducing your taxable income.

West Virginia also has a graduated income tax system. This means the tax rate you pay increases as your income increases. For the 2024 tax year (filed in 2025), you'll use the West Virginia tax forms to calculate your state income tax liability based on your federal adjusted gross income (AGI) and applicable tax brackets. You'll need to determine your filing status (single, married filing jointly, etc.) to find the correct brackets. Current WV tax brackets can be found on the WV Department of Revenue website: https://tax.wv.gov/

Top Tax Write-offs 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. The IRS offers a simplified method based on square footage, or you can calculate actual expenses.
• Software & Subscriptions: Costs for writing software (like Scrivener, Grammarly Premium), editing tools, plagiarism checkers, and subscriptions to research databases are deductible.
• Equipment: Computers, printers, desks, chairs, 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 & Vehicle Expenses: When you drive for work – to meet clients, conduct research, or deliver materials – you can deduct your mileage. For 2024, the standard mileage rate is 67 cents per mile. Alternatively, you can deduct actual vehicle expenses (gas, oil, repairs, insurance, depreciation) if it results in a larger deduction. Keep a detailed mileage log!

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% (12.4% for Social Security up to the annual wage base, and 2.9% for Medicare).

You'll calculate this tax on Schedule SE (Self-Employment Tax), which you’ll file along with your Form 1040 and Schedule C. The good news is that you can deduct one-half of your self-employment tax from your adjusted gross income (AGI) on Form 1040, which helps reduce your overall income tax liability. Remember, self-employment tax applies to earnings over $400.

Closing Tip for West Virginia Residents

Don't underestimate the importance of accurate record-keeping! Keep detailed records of all your income and expenses throughout the year. This will make tax time much easier and ensure you claim all the deductions you're entitled to. Consider using accounting software or a spreadsheet to track everything. Also, be sure to check the West Virginia Department of Revenue website (https://tax.wv.gov/) for any updates to state tax laws or forms. If you find things complex, consulting with a qualified tax professional (like myself!) can save you time, money, and potential headaches.