OnlyFans Creator Taxes in Maryland - 2025 Guide

Updated for 2025 (Filing 2024 Taxes)

Is OnlyFans Creator income taxable in Maryland?

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

Federal Requirements: You'll calculate your profit (income minus expenses) on Schedule C. This profit is then added to your other income (if any) to determine your Adjusted Gross Income (AGI). Your AGI is used to calculate your federal income tax liability.

Maryland Specific Rules: Maryland taxes income at graduated rates, meaning the more you earn, the higher the tax percentage. For the 2024 tax year (filing in 2025), Maryland has tax brackets ranging from 2% to 5.75% (these rates are subject to change, so always verify with the Maryland Comptroller's Office). Crucially, Maryland also has county (local) income tax. This rate varies depending on where you live in Maryland, typically ranging from 2.25% to 3.20%. Your total Maryland income tax will be the sum of the state tax plus your county tax. You'll use Form 502 to calculate your Maryland income tax.

Top Tax Write-offs for OnlyFans Creators

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

• Equipment & Software: Expenses for cameras, lighting, computers, editing software (like Adobe Creative Cloud), and any other tools directly used to create your content are deductible. You can often deduct the full cost in the year of purchase (Section 179 deduction) or depreciate the cost over several years.
• Home Office Deduction: If you use a dedicated space in 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. The calculation can be complex, so consider using a simplified method if eligible.
• Mileage: If you drive for business purposes (e.g., to meet clients, purchase equipment, attend relevant events), you can deduct mileage. For 2024, the standard mileage rate is approximately 67 cents per mile (verify the official IRS rate at irs.gov). Keep a detailed mileage log!
• Subscription & Membership Fees: Costs associated with platforms or services directly related to your OnlyFans business, such as marketing tools, scheduling software, or financial management apps, are generally deductible.

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 and 2.9% for Medicare). However, you only pay this tax on profits over $400. You'll report this on Schedule SE (Self-Employment Tax) and it's calculated after deducting one-half of your self-employment tax from your gross income when calculating your AGI.

Closing Tip for Maryland Residents

Tax laws can be complex, and it's easy to miss deductions or make errors. I strongly recommend keeping meticulous records of all your income and expenses throughout the year. Consider using accounting software designed for freelancers or consulting with a qualified tax professional (like myself!) who understands the unique challenges faced by OnlyFans creators in Maryland. The Maryland Comptroller's Office website (comptroller.maryland.gov) is also a valuable resource. Proactive tax planning can save you significant money and stress come tax season!