OnlyFans Creator Taxes in Pennsylvania - 2025 Guide

Updated for 2025 (Filing 2024 Taxes)

Is OnlyFans Creator income taxable in Pennsylvania?

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

Federal Requirements (Schedule C): You'll report your OnlyFans income as business income on Schedule C. You’ll deduct business expenses (more on those below) to arrive at your net profit. This net profit is then added to your other income (if any) to calculate your Adjusted Gross Income (AGI) on Form 1040.

Pennsylvania Specific Rules: Pennsylvania has a flat income tax rate of 3.07% for the 2024 tax year (filing in 2025). Your net profit from Schedule C will be included in your Pennsylvania taxable income, and you’ll pay 3.07% on that amount. You’ll file Form PA-1000 to report your Pennsylvania 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: This includes your camera, lighting, computer, editing software (like Adobe Creative Cloud), and any other tools directly used to create your content. You can either deduct the full cost in the year of purchase (using Section 179 deduction, subject to limitations) or depreciate the cost over several years.
• Internet & Phone Expenses: The portion of your internet and phone bills used specifically for your OnlyFans business is deductible. If you use these services for both personal and business purposes, you must calculate the business-use percentage.
• Mileage: If you travel for OnlyFans-related activities (e.g., meeting with collaborators, purchasing equipment), you can deduct mileage. For 2024, the standard mileage rate is 67 cents per mile (verify the official IRS rate at IRS.gov). Keep a detailed mileage log!
• Subscription Fees & Platform Fees: The fees you pay to OnlyFans itself are a deductible business expense. Also, any subscriptions to services that directly aid your content creation (e.g., stock photo sites, music licensing) are 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 – a combined 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 burden. Remember, self-employment tax applies to net earnings over $400.

Closing Tip for Pennsylvania Residents

Tax laws can be complex, and this information is for general guidance only. 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 and opportunities facing OnlyFans creators in Pennsylvania. Proactive tax planning can save you significant money and stress when it’s time to file.