OnlyFans Creator Taxes in California - 2025 Guide

Updated for 2025 (Filing 2024 Taxes)

Is OnlyFans Creator income taxable in California?

Yes, absolutely. Income earned through OnlyFans is considered taxable income by both the federal government and the State of California. As an OnlyFans creator, you are generally considered self-employed by the IRS and the California Franchise Tax Board (FTB). This means you're responsible for reporting your earnings and paying all applicable taxes.

Federal Requirements: You will report your OnlyFans income on Schedule C (Profit or Loss from Business) as part of your Form 1040. This form details your income and expenses related to your OnlyFans business. You'll calculate your net profit (income minus expenses), and that net profit is then added to your other income when calculating your adjusted gross income (AGI).

California Specific Rules: California has a graduated income tax system, meaning the more you earn, the higher the tax rate. California’s rates are among the highest in the nation. Your OnlyFans net profit (from your federal Schedule C) will be included in your California Adjusted Gross Income (AGI) and taxed accordingly. California also has various deductions and credits, but it's crucial to understand that even with deductions, higher income levels will fall into higher tax brackets. You'll file a California Form 540 to report your state income tax.

Top Tax Write-offs for OnlyFans Creators

Maximizing your deductions is key to minimizing your tax liability. Here are some common write-offs for OnlyFans creators:

• Equipment (Cameras, Lighting, etc.): The cost of equipment used for creating content is deductible. You can either deduct the full cost in the year of purchase (using Section 179 deduction, subject to limitations) or depreciate the cost over several years.
• Software & Subscriptions: Expenses for editing software (e.g., Adobe Creative Cloud), scheduling tools, content management platforms, and any subscriptions directly related to your OnlyFans business are deductible.
• Home Office Deduction: If you use a portion of your home exclusively and regularly for your OnlyFans business, you may be able to deduct a portion of your rent/mortgage, utilities, and home insurance. There's a simplified method based on square footage or the regular method requiring detailed calculations.
• Mileage & Transportation: If you drive for business purposes (e.g., to meet clients, purchase equipment), you can deduct mileage at the 2024 federal rate of approximately 67 cents per mile (verify the official IRS rate). Keep a detailed mileage log! Alternatively, you can deduct actual car expenses (gas, oil, repairs, etc.).

The 15.3% Self-Employment Tax Surprise

Many self-employed individuals are surprised by self-employment tax. When you're an employee, your employer pays half of your Social Security and Medicare taxes. As a self-employed individual, you're responsible for both the employer and employee portions, totaling 15.3% (12.4% for Social Security up to the annual wage base, and 2.9% for Medicare).

You'll calculate this tax on Schedule SE (Self-Employment Tax). The good news is you can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI) on Form 1040, which helps reduce your overall tax burden.

Closing Tip for California Residents

Navigating taxes as an OnlyFans creator in California can be complex, especially with the state’s high tax rates. I strongly recommend keeping meticulous records of all income and expenses throughout the year. Consider using accounting software or working with a qualified tax professional (like myself!) who understands the unique challenges faced by content creators. Proactive tax planning can save you significant money and stress during filing season. Don't wait until the last minute – start preparing now for the 2024 tax year!