Hub · Tax and records
Freelancer taxes and invoice records
You do not need to be a tax expert to keep clean invoice records. Know which tax questions belong on the invoice, which belong to your return, and what to keep.
Sales tax and nexus
There is no federal sales tax. A state can require you to collect only if you have nexus — a physical presence or enough sales. The sales tax nexus guide explains the basics without guessing your rate.
W-9 and 1099-NEC
A client may ask for a W-9 before paying and send a 1099-NEC after the year ends. Provide the W-9; do not put your SSN on the invoice. The W-9 vs 1099-NEC guide covers the threshold, deadlines and SSN/EIN choice.
Record keeping
Keep the invoice, the contract, the delivery proof and the payment record together. The record keeping guide covers what to keep, how long, and how to make it findable.
Mileage and expenses
Mileage can be a client reimbursement or a tax deduction — not both for the same trip. The mileage guide has the log fields and invoice wording; the expense report guide covers receipts.
International clients
Currency, wires and VAT/GST notes need care. The international invoicing guide covers the details to put on the invoice.
Guides in this hub
Sales tax nexus for freelancers
Physical and economic nexus, services and registration, in plain English.
W-9 vs 1099-NEC
What clients need, the $600 threshold and the deadlines.
Invoice record keeping
What to keep, how long, and how to survive an audit or dispute.
How to invoice mileage
The IRS rate, a mileage log and the invoice line.
Expense reports for freelancers
Receipts, categories, mileage and what you can bill a client.
Invoicing international clients
Currency, wires, tax notes and the details to include.
Templates and tools
Blank invoice (PDF)
Print-ready one-page form.
Expense report for Excel
Category subtotals and reimbursement total.
Invoice for Excel
Formulas for amount, tax and balance.
Get the invoice template All guides
FAQ
Do I need to charge sales tax?
There is no federal sales tax. State and local rules depend on what you sell and where you have nexus. Check your state and ask an accountant.
What is a W-9 for?
It gives a client your legal name and taxpayer identification number. The client may use it to issue a 1099-NEC at year end. It is separate from the invoice.
How long should I keep invoices?
A practical default is seven years for invoices, contracts and payment records; the IRS generally asks for three to six years, and state rules can be longer.
Can I deduct mileage and also bill the client?
Billing a client for mileage is a reimbursement; deducting mileage is a business expense. Do not deduct the same miles you were reimbursed for. Ask an accountant for your situation.