How OnlyFans taxes work in the US

What counts as taxable income on OnlyFans?

For tax purposes you're usually self-employed rather than an employee. What gets taxed is your net profit, meaning your sales from subscriptions, tips, paid messages and custom work minus your business expenses. That profit goes on Schedule C, and the self-employment tax is worked out on Schedule SE.

You owe this whether or not a form arrives, because the IRS says income from goods or services is reportable either way. The forms themselves also vary. After the 2025 federal tax law, the Form 1099-K threshold for third-party payment platforms went back to $20,000 and 200 transactions, although the IRS notes that you can still receive one for smaller amounts and that some states use lower thresholds (IRS 1099-K FAQs). Your own records are what you can count on.

How much is self-employment tax?

You pay two separate taxes on your profit. Income tax applies to your taxable income at your bracket, plus whatever your state and city charge. Self-employment tax covers Social Security (12.4%) and Medicare (2.9%), so 15.3% in total, calculated on 92.35% of your net self-employment earnings. It applies once those earnings reach $400, and you can deduct half of it when you calculate your adjusted gross income (IRS: self-employment tax).

As an illustration, $60,000 in net profit with no other wages comes to roughly $8,478 in self-employment tax (60,000 × 92.35% × 15.3%), and income tax comes on top of that. Your own number will look different. Social Security also has a yearly earnings cap, and since that figure changes, you'll need to look up the current one.

When are quarterly estimated taxes due?

Nobody withholds tax from your payouts, so the IRS expects you to pay during the year using Form 1040-ES. These are the dates for the 2026 tax year:

Estimated tax is generally expected if you'll owe $1,000 or more for the year after withholding and credits. To avoid an underpayment penalty, the usual safe harbors are paying at least 90% of this year's tax or 100% of last year's, whichever is smaller. If your prior-year AGI was above $150,000, that second figure becomes 110% of last year's tax. When a page has grown quickly, a CPA can tell you which of these fits (IRS: estimated taxes).

What can you deduct as a creator?

The standard is expenses that are ordinary and necessary for your business and backed by records. For creators that typically means camera, lighting, audio and editing software, advertising and promotion, management and chat commissions, and accounting fees. Props, sets and wardrobe can count if the business use is clear, which is harder to show for an outfit you also wear privately, and a home workspace counts if you meet the specific rules for it. Your CPA can confirm which of these apply to you.

If you use something both privately and for work, you can usually claim only the business share. Your payout statements show sales and the platform fee, and your CPA can set up how those and any agency commission appear on Schedule C. With us, the commission is agreed in writing before we start, so your accountant has a clear figure to work with.

How much should you set aside, and when do you need a CPA?

The right share depends on your profit and your state, so your CPA should set the percentage instead of you borrowing another creator's. The simplest routine is to move that share into a separate tax account the day a payout lands. A separate bank account for all business money helps too, along with a calendar reminder a week before each estimate date and a short monthly routine of exporting statements, filing invoices and noting anything personal. The numbers that matter for your page can double as the skeleton of your bookkeeping. State rules also differ a lot, since some states have no income tax and others add local taxes, and your state's revenue department can tell you what applies.

A CPA is worth hiring once your income is steady, ideally before the next estimate date. The same goes if you're unsure whether you count as a business or a hobby, because hobby income is still taxable but expenses are treated differently, or if you're thinking about an LLC. In a first meeting you can ask how much to pay each quarter and from when, how the platform fee and your agency commission show up on your return, and which expenses qualify and what proof you'll need. It's also a good moment to ask whether an LLC or an S corporation election makes sense at your profit and how your state and city taxes change the picture.

Frequently asked questions