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OnlyFans Tax Write-Offs: What US Creators Can Usually Deduct
US OnlyFans creators are usually self-employed, which means you can deduct ordinary and necessary business expenses from your income before tax. Claiming what you're entitled to can make a real difference. Claiming things you shouldn't can cause problems later. This guide covers the common categories and the grey areas.
Editorial note: Based on IRS guidance for self-employed people, including Publication 334, Publication 587 and Schedule C instructions, checked on 8 October 2026. This is general information, not tax advice. Tax rules change and depend on your circumstances, so speak to a CPA or enrolled agent before claiming.
What can OnlyFans creators write off?
US creators can generally deduct expenses that are ordinary and necessary for their OnlyFans business, such as equipment, editing software, props used only for content, platform and agency fees, advertising, and the business share of phone and internet costs. Personal expenses aren't deductible, even if you sometimes use them for content.
What does "ordinary and necessary" mean?
The IRS says a business expense must be both ordinary, meaning common and accepted in your type of business, and necessary, meaning helpful and appropriate for it. It doesn't have to be essential. Personal, living or family expenses generally aren't deductible. When something has mixed use, only the business share counts.
Which expenses are commonly deductible?
Common categories include equipment such as cameras and lighting, software and subscriptions, props and sets used only for content, advertising, fees paid to agencies, editors or chatters, and the business-use share of your phone and internet. Business travel and some home office costs may also qualify.
| Expense | Usually deductible? | Notes |
|---|---|---|
| Camera, lighting, tripod | Generally yes | Larger items may be depreciated or expensed under special rules |
| Editing software, apps | Generally yes | Business-use share only |
| Agency commission and freelancer fees | Generally yes | Keep invoices |
| Platform fees | Depends | Deduct only if your reported income is the gross amount |
| Phone and internet | Business share | Keep a reasonable basis for the split |
| Props and sets used only for content | Generally yes | Keep receipts and records |
| Clothing and costumes | Limited | Only if not suitable for everyday wear |
| Hair, make-up, gym, beauty | Usually no | Generally treated as personal |
Can you deduct agency fees and the OnlyFans fee?
Commission paid to an agency, chatter or editor is generally a deductible business expense; keep their invoices. For OnlyFans' 20% fee, it depends on how your income is reported. If you report gross earnings, the fee is an expense. If you report what OnlyFans paid you after its cut, don't deduct it again.
At VANTA, payouts go into your own account and we invoice you for our commission, so you have a clear record of each payment. See agency commission explained.
Can you deduct clothing, lingerie and beauty costs?
This is the biggest grey area. Clothing is generally deductible only if it's required for your work and not suitable for everyday wear. Many items creators use, such as lingerie or make-up, could be worn personally, so they're often not deductible. Get professional advice before claiming these.
Can you claim a home office?
Possibly. The IRS requires part of your home to be used regularly and exclusively for business. A bedroom you also sleep in usually won't qualify. If you qualify, you can use the simplified method, at $5 per square foot up to 300 square feet, or actual costs. IRS Publication 587 explains the rules.
How should you track write-offs?
Keep receipts, invoices and bank records for every expense, and note what each was for. Use a separate bank account for business. Record the business share of mixed-use costs and how you worked it out. The IRS generally expects you to keep records for at least three years after filing.
Record-keeping checklist:
- A separate bank account or card for business costs.
- Receipts saved digitally with a short note.
- Agency and freelancer invoices kept.
- A record of how you split mixed-use costs.
- Monthly totals by category.
How do write-offs affect self-employment tax?
Business deductions reduce your net profit, which lowers both income tax and self-employment tax. Self-employment tax is 15.3% on most net earnings and generally applies once net earnings reach $400. Deductions also affect how much to set aside for quarterly payments. See quarterly estimated taxes.
Do you need a 1099 to claim write-offs?
No. Your deductions depend on your actual business expenses, not on whether you received a 1099. You must report all your income either way, and you claim deductions on Schedule C against that income. Keep receipts in case the IRS asks how you worked them out. See does OnlyFans send a 1099?.
Frequently asked questions
Can I write off my phone for OnlyFans?
You can generally deduct the business-use share of your phone costs. Keep a reasonable record of how you worked out the split.
Are OnlyFans outfits tax deductible?
Only in limited cases. Clothing is generally deductible only if it's required for work and not suitable for everyday wear. Get professional advice before claiming.
Can I deduct my OnlyFans agency's commission?
Commission paid to an agency is generally a deductible business expense. Keep the invoices.
Do I need an accountant for OnlyFans taxes?
It isn't required, but a CPA or enrolled agent can help you claim correctly and avoid mistakes, especially in your first year.
Related guides
- What equipment do you need to start OnlyFans?
About the author. Solves is the founder of VANTA Management. VANTA's team has six years of creator-management experience, currently manages more than 30 creators and has worked with more than 500. These are figures we report ourselves, not a promise of earnings. About VANTA
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