OnlyFans Creator Taxes in Delaware - 2025 Guide

Updated for 2025 (Filing 2024 Taxes)

Is OnlyFans Creator income taxable in Delaware?

Yes, absolutely. Income earned through OnlyFans is considered taxable income by both the federal government and the State of Delaware. As an OnlyFans creator, you are generally considered self-employed by the IRS. This means you’ll report your earnings and expenses on a Schedule C (Profit or Loss from Business) and file it with your Form 1040.

Federal Requirements (Schedule C): You'll report all income received through OnlyFans as business income on Schedule C. You'll then deduct all allowable business expenses (more on those below) to arrive at your net profit. This net profit is then added to your other income (if any) to calculate your Adjusted Gross Income (AGI) on your Form 1040.

Delaware Specific Rules: Delaware has a graduated income tax system. This means the tax rate you pay depends on your total taxable income. As your income increases, the tax rate increases. You will use Delaware Form 100 to calculate your Delaware income tax liability. Your federal AGI is the starting point for calculating your Delaware taxable income, but there may be some Delaware-specific adjustments. You'll need to refer to the Delaware Division of Revenue website (revenue.delaware.gov) for the most up-to-date tax brackets and forms. Delaware also requires you to pay estimated taxes quarterly if you expect to owe $400 or more in state income tax.

Top Tax Write-offs for OnlyFans Creators

As a self-employed individual, you can significantly reduce your tax liability by claiming all eligible business expenses. Here are some common deductions for OnlyFans creators:

• Software & Subscriptions: Costs for editing software (photo/video), streaming software, scheduling tools, and any subscription services used specifically for your OnlyFans business are deductible.
• Equipment: Cameras, lighting, computers, phones (portion used for business), backdrops, and other equipment used to create content are deductible. If the item has a useful life of more than one year, you may need to depreciate it over several years, or potentially use Section 179 expensing (consult a tax professional for details).
• Mileage: If you drive for business purposes (e.g., to meet with collaborators, purchase equipment), you can deduct mileage. For 2024, the standard mileage rate is approximately 67 cents per mile. Keep a detailed mileage log including dates, destinations, and business purpose.
• Home Office Deduction: If you use a portion of your home exclusively and regularly for your OnlyFans business, you may be able to deduct expenses related to that space (rent/mortgage interest, utilities, etc.). There are specific rules and calculations for this deduction – it’s often best to use the simplified method.

The 15.3% Self-Employment Tax Surprise

Many self-employed individuals are surprised to learn about 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 on Form 1040, which helps reduce your overall tax liability. Remember, self-employment tax applies to earnings over $400.

Closing Tip for Delaware Residents

Navigating taxes as an OnlyFans creator can be complex. It’s highly recommended to keep meticulous records of all income and expenses throughout the year. Consider using accounting software or working with a qualified tax professional, especially one familiar with the gig economy and Delaware tax laws. Proactive tax planning can save you money and prevent potential issues with the IRS and the Delaware Division of Revenue. Don't hesitate to seek professional guidance to ensure you're maximizing your deductions and complying with all applicable regulations.