OnlyFans Creator Taxes in Utah - 2025 Guide

Updated for 2025 (Filing 2024 Taxes)

Is OnlyFans Creator income taxable in Utah?

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

Federal Requirements: Schedule C – You will report your OnlyFans income and expenses on Schedule C (Profit or Loss From Business) when you file your federal income tax return (Form 1040). This form calculates your net profit (income minus expenses), which is then reported on your 1040. Keep meticulous records of all income received and all business expenses.

Utah Specific Rules: Flat Income Tax – Utah has a flat income tax rate. For 2024, the rate is 4.85%. Your net profit from Schedule C will be added to your other income, and this total taxable income will be subject to the 4.85% Utah income tax rate. Utah also requires you to file a state income tax return (Form TC-1040).

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 phone (portion used for business), camera, lighting, computer, editing software (e.g., Adobe Creative Cloud), and any other tools directly used to create content. You can often deduct the full cost in the year of purchase (Section 179 deduction) or depreciate it over several years.
• Home Office Deduction: If you use a dedicated space in your home exclusively and regularly for your OnlyFans business (e.g., a room for filming, editing, or managing subscriptions), you may be able to deduct a portion of your rent/mortgage, utilities, and home insurance. The IRS has specific rules for this, so ensure you meet the requirements.
• Mileage: If you drive for business purposes (e.g., to purchase equipment, attend meetings, or film content off-site), you can deduct mileage. For 2024, the standard mileage rate is 67 cents per mile. Keep a detailed mileage log with dates, destinations, and business purpose.
• Subscription & Platform Fees: The fees you pay to OnlyFans itself are a direct business expense and are fully deductible. Also, any costs for other platforms used to promote your content (e.g., social media advertising) 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, totaling 15.3% (12.4% for Social Security and 2.9% for Medicare).

You'll calculate this tax on Schedule SE (Self-Employment Tax). However, you only pay self-employment tax on 92.35% of your net profit from Schedule C. 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 liability.

Remember, self-employment tax applies to earnings over $400.

Closing Tip for Utah Residents

Navigating taxes as an OnlyFans creator can be complex. It's highly recommended to keep detailed records of all income and expenses throughout the year. Consider using accounting software or working with a qualified tax professional, especially one familiar with the gig economy and self-employment taxes. Proactive tax planning can save you money and prevent potential issues with the IRS and the Utah State Tax Commission. Don't wait until tax season to start thinking about your taxes!