OnlyFans Creator Taxes in North Dakota - 2025 Guide

Updated for 2025 (Filing 2024 Taxes)

Is OnlyFans Creator income taxable in North Dakota?

Yes, income earned through OnlyFans is absolutely taxable, both at the federal and North Dakota state levels. The IRS considers OnlyFans income as self-employment income. This means you're essentially running your own business, even if it's just you.

Federal Requirements (Schedule C): You'll report your OnlyFans income and expenses on Schedule C, "Profit or Loss From Business (Sole Proprietorship)," which is filed with your Form 1040. This form calculates your net profit (income minus expenses). It's crucial to keep detailed records of all income received and all business-related expenses.

North Dakota Specific Rules: North Dakota has a graduated income tax system. This means the tax rate you pay increases as your income increases. Your OnlyFans net profit (after Schedule C deductions) will be added to your other income, and then taxed according to the North Dakota tax brackets for the 2024 tax year (filing in 2025). You'll use Form ND-1 to file your North Dakota state income tax return. The ND tax rates for 2024 are: 1.7% on taxable income up to $20,000; 2.3% on taxable income between $20,001 and $50,000; and 2.9% on taxable income over $50,000. (These rates are subject to change, so always verify with the ND Tax Department).

Top Tax Write-offs for OnlyFans Creators

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

• 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: Cameras, lighting, computers, phones (portion used for business), and other equipment used to create content can be deducted. For expensive items, you may need to use depreciation instead of deducting the full cost in one year.
• Mileage: If you drive for business purposes (e.g., to meet with collaborators, purchase equipment), you can deduct mileage. The 2024 standard mileage rate is approximately 67 cents per mile. Keep a detailed mileage log!
• 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 home expenses (rent/mortgage interest, utilities, etc.). This is a complex deduction, so careful record-keeping is essential.

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 – a total of 15.3%.

You'll calculate this tax on Schedule SE, "Self-Employment Tax." The 2024 tax law requires you to pay self-employment tax on net earnings of $400 or more. The good news is that you can deduct one-half of your self-employment tax from your gross income on Form 1040, which helps reduce your overall tax burden.

Closing Tip for North Dakota Residents

Navigating taxes as an OnlyFans creator can be complex. Don't hesitate to seek professional help from a qualified tax accountant, especially one familiar with self-employment income. Keeping meticulous records throughout the year – income, expenses, mileage logs – will save you time and potential headaches during tax season. The North Dakota Tax Department website (www.nd.gov/tax) is also a valuable resource. Wishing you a successful and tax-compliant year!