OnlyFans Creator Taxes in Oregon - 2025 Guide

Updated for 2025 (Filing 2024 Taxes)

Is OnlyFans Creator income taxable in Oregon?

Yes, absolutely. Income earned through OnlyFans is considered taxable income by both the federal government and the State of Oregon. As an OnlyFans creator, you are generally considered self-employed by the IRS and Oregon Department of Revenue. 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). It's crucial to keep detailed records of all income received and all business expenses paid.

Oregon Specific Rules (Graduated Income Tax): Oregon has a graduated income tax system. This means the tax rate you pay increases as your taxable income increases. Your net profit from Schedule C will be added to your other income (if any) to determine your total taxable income for Oregon. You'll then use the Oregon tax brackets for the 2024 tax year (filing in 2025) to calculate your Oregon income tax liability. The Oregon Department of Revenue website (oregon.gov/dor) will have the most up-to-date tax brackets and forms.

Top Tax Write-offs for OnlyFans Creators

Maximizing your deductions is key to minimizing your tax bill. Here are some common write-offs for OnlyFans creators:

• Equipment (Depreciation/Section 179): This includes cameras, lighting, computers, phones, and other equipment used to create content. You can either depreciate the cost over several years or, if eligible, use Section 179 to deduct the full purchase price in the year you bought it (subject to limitations).
• Software & Subscriptions: Expenses for editing software (e.g., Adobe Creative Cloud), streaming software, website hosting, OnlyFans subscription fees (the percentage OnlyFans takes is not deductible, but fees you pay for premium features might be), and other digital tools are deductible.
• 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, insurance, etc.). There's a simplified method based on square footage, or you can calculate the actual expenses.
• Mileage & Transportation: If you drive for business purposes (e.g., to meet clients, purchase equipment), 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!

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 15.3% (12.4% for Social Security and 2.9% for Medicare) on your net earnings. However, you only pay this tax on earnings over $400.

You'll calculate this tax on Schedule SE (Self-Employment Tax). The good news is that you can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI) on Form 1040, which can lower your overall tax liability.

Closing Tip for Oregon Residents

Tax laws can be complex, and the rules for self-employed individuals are particularly nuanced. I strongly recommend keeping meticulous records of all 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 Oregon. Proactive tax planning can save you significant time, money, and stress when it comes time to file your 2024 taxes in 2025. Don't hesitate to reach out if you have further questions!