For self-employed creators earning from TikTok, YouTube, Instagram, Twitch, subscriptions, affiliate links, sponsorships, UGC, courses or digital products in the United States.
Tax year 2026
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A product can be taxable income before a dollar reaches your bank.
Platform payouts, sponsorships, affiliate commissions, tips, subscriptions and cash from brand deals are business income. A product, trip or service received in exchange for content may also be income at its fair market value. Keep every platform statement and brand agreement, and record what you received before subtracting the ordinary and necessary cost of producing the content.
Income from every platform and brand
Platform payouts, creator funds, ad revenue, subscriptions, live gifts and tips
Sponsorships, brand deals, UGC fees and appearance fees
Affiliate commissions, referral bonuses and discount-code revenue
Courses, presets, templates, memberships, merchandise and other digital or physical sales
Products, travel or services received in exchange for required contentThe agreement and fair market value matter. An unsolicited item with no obligation is not automatically the same as compensation for a post.
Forms 1099-NEC and 1099-K, plus your own records when no form arrives$Tax tip. Reconcile each form to gross revenue. Platform fees are normally a separate expense; reporting only the net deposit can leave the return short of the amount reported to the IRS.
Cameras, sound and production
Camera, lenses, phone used for production, tripod, gimbal, microphones and lighting
Computer, monitor, storage drives, memory cards, batteries and charging equipment
Editing, design, captioning, scheduling and analytics software
Music, footage, fonts, stock media and other commercial licenses
Repairs, equipment insurance and cloud backup
Equipment used personally as well as for the businessDeduct only the documented business share. Longer-lived equipment may be depreciated or qualify for an expensing election rather than being written off automatically.
The cost of making the content
Props, set materials and consumable supplies purchased for specific productions
Studio, coworking, location and equipment rental
Editors, photographers, videographers, designers, moderators and virtual assistantsCollect Form W-9 before paying U.S. contractors and review information-reporting requirements at year end.
Website, domain, email marketing, storefront and creator-platform fees
Advertising, boosted posts, media kits and portfolio production
Samples purchased for a genuine review or demonstrationThe business purpose must be clear. An ordinary personal purchase does not become deductible because it appears briefly on camera.
Phone, internet and home studio
Business share of phone and internet service
A separate phone or data line used only for the business
A home studio or office used regularly and exclusively for the businessA room that is also a bedroom or family space generally fails the exclusive-use test, even if most videos are filmed there.
Studio furniture, acoustic treatment, backdrops and permanent set equipment
Bookkeeping, tax preparation, legal review and business bank fees
Travel, events and transportation
Travel whose primary purpose is a documented shoot, paid appearance, conference or client project
Business mileage, parking and tolls for local shoots and meetings
Conference admission and professional education that improves the creator business you already operate
Business meals while traveling away from your tax home or meeting a business contactMeals are generally limited, and filming entertainment does not turn it into a deductible expense.
A mixed business and personal tripAllocation depends on the trip's primary purpose and the business days. A vacation with incidental posts is still personal.
Taxes, records and benefits
Quarterly estimated tax payments and a reserve for income and self-employment tax
A separate business account and monthly reconciliation of platform statements
Health insurance premiums, when the self-employed health insurance rules are met
SEP IRA, SIMPLE IRA or solo 401(k) contributions, subject to plan rules and earned income
Contracts, invoices, receipts, publication dates and links or screenshots showing the business content$Tax tip. A receipt proves what you paid. A content log proves why it belonged to the business. Keep both for purchases that could also look personal.
What usually does not qualify
Visibility is not a business purpose by itself. Personal consumption stays personal even when followers see it.
Everyday clothing, shoes, makeup, haircuts, skincare and groomingOrdinary items suitable for personal wear or use are generally personal, even when appearance is part of the brand.
Personal groceries, restaurant visits, vacations and entertainment filmed for lifestyle content
The personal share of a phone, internet, car, computer or room
Fines, platform penalties and the value of your own unpaid time
Products kept for personal use without a clear, documented business purpose
Build the records around the content, not around tax season.
Track gross income by platform, products received from brands, production expenses and mixed-use percentages throughout the year. The strongest deduction is the one connected to a dated project, contract or published piece of content.
A list is a starting point, not an answer. Bring your own numbers to a free intro call and we will work out which of these belong on your return and what is missing from your records.
This page is general information for the 2026 tax year, not advice about your business. A deduction has to be ordinary and necessary for your own trade, and your records have to support it. Amounts and rules are current as of the date of publication and can change.