The
Ledger.

One actionable tip you can use right now — not a 30-page guide, just the move.

When the rules shift, you hear about it first. No surprises at tax time.

TikTok, YouTube, Instagram — 1099 changes, payout policy shifts, what actually matters.

Real strategies creators at different income levels are using. When it makes sense, when it doesn't.

2026 mileage rates: 72.5¢ Jan–Jun, 76¢ Jul–Dec

The IRS issued two rates for 2026 due to mid-year fuel cost adjustments. If you drive to shoots, brand activations, or post offices for merch shipments — track your mileage by half-year. At 76¢/mile in the second half of the year, a creator driving 5,000 business miles earns a $3,800 deduction. Use MileIQ or a simple spreadsheet.

The $600 1099 threshold is gone. It's now $2,000.

Starting with payments made after December 31, 2025, brands must issue a 1099-NEC only when they pay you $2,000 or more in a year. The old $600 rule is repealed. Important: this changes when you receive paperwork, not whether the income is taxable. You still owe taxes on every dollar — with or without a form.

Q4 estimated tax due January 15

Your fourth quarterly payment covers income earned October through December. If you had a strong Q4 — holiday brand deals, TikTok Shop peak, gift guides — make sure your January 15 payment reflects it. Underpaying triggers a penalty even if you pay everything by April 15. Use the quarterly estimator on Off Record to calculate your payment.