OnlyFans Creator Taxes in Massachusetts - 2025 Guide

Updated for 2025 (Filing 2024 Taxes)

Is OnlyFans Creator income taxable in Massachusetts?

Yes, absolutely. Income earned through OnlyFans is considered taxable income by both the federal government and the Commonwealth of Massachusetts. As an OnlyFans creator, you are generally considered self-employed by the IRS and Massachusetts Department of Revenue (DOR). This means you’re responsible for reporting your earnings and paying all applicable taxes.

Federal Requirements (Schedule C): You will report your OnlyFans income and expenses on Schedule C (Profit or Loss From Business) as part of your Form 1040. This form calculates your net profit (income minus expenses), which is then used to determine your adjusted gross income (AGI) and ultimately, your income tax liability. Keep meticulous records of all income received and expenses paid related to your OnlyFans business.

Massachusetts Specific Rules (Flat Income Tax): Massachusetts has a flat income tax rate of 5.0% for the 2024 tax year (filing in 2025). Your net profit from Schedule C will be added to your other income, and the 5.0% tax will be applied to the total. Massachusetts also requires you to file a state income tax return (Form 1-NR/PY if you are not a full-year resident) even if your only income is from self-employment.

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:

• Software & Subscriptions: Costs for editing software (photo/video), streaming tools, scheduling apps, and any subscription services directly used for creating and managing your OnlyFans content are deductible.
• Equipment: Expenses for cameras, lighting, computers, phones, and other equipment used primarily for your OnlyFans business. If an item costs over $2,500, you may need to depreciate it over several years.
• 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 rent/mortgage, utilities, and other home-related expenses. There are specific rules and calculations for this deduction; consult IRS Publication 587.

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 on Form 1040, which helps reduce your overall tax liability. Remember, self-employment tax applies to net earnings over $400.

Closing Tip for Massachusetts 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 in Massachusetts. Proactive tax planning can save you money and prevent potential issues with the IRS and the Massachusetts DOR. Don't hesitate to reach out if you have further questions – I'm here to help!