The Myth: It’s “Just a Side Thing”
Lots of new creators think: “It’s just a little side income—do I really need to report it? And can I even deduct stuff like a camera or ring light?”
The short answer: Yes, you need to report it. And yes, some of your costs may count as business expenses.
The Reality: IRS Sees OnlyFans as Business Income
The IRS doesn’t care whether you’re teaching piano on Patreon, posting adult content on OnlyFans, or selling behind-the-scenes extras on Fansly—if money hits your account, it’s taxable income.
That also means: you’re technically a self-employed business owner.
- You’ll get a 1099 form if your earnings pass the reporting threshold.
- Self-employment tax applies (in addition to income tax).
- But the upside? Business deductions.
What Expenses You Can Deduct
If you’re earning income, you can usually deduct “ordinary and necessary” expenses. For OnlyFans creators, that might include:
- Cameras, ring lights, tripods
- Editing software or apps
- Costumes, props, or stage makeup used exclusively for content
- A portion of your internet or phone bill (business use %)
- Transaction fees from the platform
👉 Pro tip: Don’t wait until tax season to remember your receipts. Use our free Expense Tracker to log gear, software, and business purchases year-round. It’ll save you stress (and maybe money).
What Doesn’t Count
- Regular clothes you also wear outside of content
- General makeup, skincare, or hair care you’d buy anyway
- Personal rent or utilities (unless you qualify for the home office deduction)
- Everyday meals, gym memberships, or “lifestyle costs”
Quick Example
Taylor earns $25,000 from OnlyFans in 2025. She spends $2,500 on lighting, a new camera, editing software, and costumes used only for her content.
- That $2,500 can likely be deducted.
- The Sephora haul she also wears to brunch? Not deductible.
Bottom Line
If you’re earning money on OnlyFans (or any subscription platform), the IRS treats it like a business. That means you must report your income—but you also get access to legitimate business deductions.
General information only—confirm with current IRS guidance or a tax professional.
👉 Running an OnlyFans or Patreon side hustle?
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