Influencers and Content Creator Taxation: Income Classification, Deductions, and Audit Risks

This course covers the federal tax treatment of influencer and content creator income, including platform revenue, sponsored content, affiliate commissions, brand ambassadorships, and gifted or barter income under IRC §61. Participants learn how to apply the four deduction frameworks to common creator expense categories including clothing, fitness, and home office, and how to identify SSTB income for purposes of the §199A deduction. The course also addresses IRS detection methods, §274(d) substantiation requirements for travel, and workpaper best practices for practitioners advising clients in this niche.