OnlyFans Creator Taxes in Maine - 2025 Guide

Updated for 2025 (Filing 2024 Taxes)

Is OnlyFans Creator income taxable in Maine?

Yes, absolutely. Income earned through OnlyFans is considered self-employment income and is fully taxable at both the federal and Maine state levels. The IRS treats OnlyFans creators as independent contractors, not employees. This means you're responsible for reporting all earnings and paying the associated taxes.

Federal Requirements (Schedule C): You will report your OnlyFans income and expenses on Schedule C (Profit or Loss From Business) when you file your federal income tax return (Form 1040). Schedule C calculates your net profit (income minus expenses), which is then factored into your Adjusted Gross Income (AGI) on Form 1040. Keep meticulous records of all income received and expenses paid related to your OnlyFans business.

Maine Specific Rules (Graduated Income Tax): Maine has a graduated income tax system. This means the tax rate you pay increases as your income increases. Your net profit from Schedule C will be added to your other income, and Maine will apply the appropriate tax brackets to determine your state income tax liability. As of late 2024, Maine's tax brackets range from 0% to 7.15%. You can find the most up-to-date brackets on the Maine Revenue Services website: https://www.maine.gov/revenue/. You'll file Maine Form 1040ME to calculate your state income tax.

Top Tax Write-offs for OnlyFans Creators

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

• Software & Subscriptions: Costs for editing software (photo/video), streaming tools, scheduling apps, and any subscription services used specifically for your OnlyFans content creation are deductible.
• Equipment: Cameras, lighting, computers, phones, and other equipment used for creating 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, attend relevant events), you can deduct mileage. For 2024, the standard mileage rate is 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 a portion of your mortgage/rent, utilities, and other home-related expenses. There are specific rules and calculations for this deduction; the IRS offers a simplified method as well.

The 15.3% Self-Employment Tax Surprise

Because you're self-employed, you're responsible for both the employer and employee portions of Social Security and Medicare taxes. This combined tax is called self-employment tax and is currently 15.3% (12.4% for Social Security up to the annual wage base, and 2.9% for Medicare). You'll calculate this on Schedule SE (Self-Employment Tax) and file it with your Form 1040. The good news is you can deduct one-half of your self-employment tax from your gross income on Form 1040, which reduces your AGI.

Remember, self-employment tax applies to net earnings over $400. So, if your net profit from OnlyFans is less than $400, you won't owe self-employment tax.

Closing Tip for Maine Residents

Navigating self-employment taxes can be complex. I strongly recommend keeping detailed 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 OnlyFans creators. Maine Revenue Services also offers resources and guidance on their website. Proactive tax planning can save you money and prevent headaches during filing season. Good luck, and I wish you continued success with your OnlyFans endeavors!