Freelancers and self-employed individuals who received a Paycheck Protection Loan that was forgiven may need to pay taxes on the amount depending on the state. Freelancers in Nevada, Utah, Florida and North Carolina must include PPP loan amounts in their taxable income total. Some businesses in Virginia, Rhode Island and California may be liable for taxes on the loan amount. Washington and Ohio do not tax PPP loans (mostly). The rest of the states do not tax PPP loans.