OnlyFans Creator Taxes in San Diego, California - 2026

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a OnlyFans Creator in San Diego, California

The vibrant coastal city of San Diego offers a unique backdrop for content creation, but navigating the tax landscape as an OnlyFans creator requires careful attention. Income earned through platforms like OnlyFans is considered self-employment income by the IRS, meaning creators are responsible for reporting earnings and paying all applicable taxes.

Federally, all income generated from OnlyFans must be reported on Schedule C (Profit or Loss from Business) when filing your Form 1040. Crucially, if net earnings (income minus business expenses) exceed $400, self-employment tax applies. Maintaining meticulous records of income and expenses is paramount for accurate tax filing.

How California Handles Gig Worker Taxes

As a resident of California, even while enjoying the San Diego sunshine and potentially dealing with limited parking downtown while scouting locations, a state income tax return is required regardless of income level. California employs a graduated tax system, meaning the tax rate increases as your income rises. This differs significantly from a flat tax. For the 2025 tax year, you will likely use Form 540, California Resident Income Tax Return, to report your self-employment income. This form requires you to calculate your Adjusted Gross Income (AGI) and then determine your California taxable income.

California also requires you to pay a self-employment tax, similar to the federal requirement, but it's calculated differently. You'll need to use Schedule SE (Federal) to calculate your self-employment tax liability, then transfer that amount to your Form 540. Furthermore, California has a minimum franchise tax for LLCs and corporations, even if no profit is made, so the business structure chosen can impact state tax obligations. San Diego, being a major city, doesn't have specific city-level income taxes beyond the state requirements, but it's always wise to check for any potential business license requirements depending on the scale of operations. The California Franchise Tax Board (FTB) provides comprehensive resources and guidance for self-employed individuals; their website can be found at https://www.ftb.ca.gov/. Accurate record-keeping is even more critical in California due to the complexity of the state tax system.

Key Tax Deductions for Home-Based OnlyFans Creators

• Home Office Deduction: To qualify for the home office deduction, the space must be used exclusively and regularly for business. “Exclusive use” means that portion of your home is used solely for OnlyFans work – it can’t double as a guest room or family space. “Regular use” means you use it consistently for your business. You can calculate the deduction using the simplified method ($5 per square foot, up to 300 square feet) or the actual expense method (calculating a percentage of your mortgage/rent, utilities, etc., based on the square footage used for business).
• Hardware & Software: The cost of equipment essential to your OnlyFans business is deductible. This includes computers, cameras, lighting, microphones, and any necessary software subscriptions like Adobe Creative Cloud, video editing software, or website hosting.
• Internet & Phone Bill: You can deduct the portion of your internet and phone bills that are directly related to your OnlyFans business. If you use these services for both personal and business purposes, you must calculate the business-use percentage. For example, if you estimate 70% of your internet usage is for OnlyFans content creation and promotion, you can deduct 70% of your internet bill.

Note on Mileage: As a predominantly home-based worker, mileage deductions are less common. However, you can claim mileage for any trips taken specifically for business purposes, such as meeting with collaborators, purchasing equipment, or attending relevant industry events in San Diego.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax covers both Social Security and Medicare contributions. Employees have these taxes withheld from their paychecks, but as a self-employed individual, you are responsible for paying both the employer and employee portions. This tax is calculated on your net earnings (income after business deductions) exceeding $400.