OnlyFans Creator Taxes in Miami, Florida - 2026

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a OnlyFans Creator in Miami, Florida

Creating content on OnlyFans while enjoying the vibrant lifestyle of Miami, Florida, offers unique opportunities, but also brings specific tax responsibilities. As an independent contractor, income generated through OnlyFans is considered self-employment income, requiring diligent record-keeping and accurate tax filing.

The IRS requires all self-employment income over $400 to be reported on Schedule C (Profit or Loss from Business) with your Form 1040. This income is then subject to self-employment tax, which covers both Social Security and Medicare contributions. Failure to accurately report income can lead to penalties and interest, so proactive tax planning is essential.

How Florida Handles Gig Worker Taxes

Florida stands out as one of the few states with no state income tax. This means OnlyFans creators in Miami, and throughout Florida, do not need to file a state income tax return. However, this doesn’t mean tax obligations are nonexistent. While the lack of state income tax is appealing, it also means the IRS may scrutinize self-employment income more closely. Florida’s high tourism and cash-based economy, particularly in popular cities like Miami and Orlando, can lead to more aggressive federal audits. The IRS is particularly focused on verifying income reported by gig workers and independent contractors.

Maintaining meticulous records of all income and expenses is paramount. This includes bank statements, payment confirmations, and receipts. Remember, even without a state income tax return, you are still responsible for federal taxes, including self-employment tax. Furthermore, if your OnlyFans business is registered as a legal entity (like an LLC), you’ll have separate filing requirements. It’s also important to understand that sales tax may apply to certain digital products or services offered through OnlyFans, depending on the specific nature of the content. Consulting with a tax professional familiar with the gig economy in Florida is highly recommended. You can find information about registering your business in Florida through the Florida Department of State, Division of Corporations (Sunbiz.org): Sunbiz.org. Navigating the tax landscape as a creator in a bustling city like Miami, with its unique demands and potential for increased scrutiny, requires careful attention to detail.

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 your OnlyFans business. “Exclusive use” means that portion of your home is used solely for work – it can’t double as a guest room or family space. “Regular use” means you use it consistently for business activities. 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 content creation 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 business-use percentage of your internet and phone bills. If you use these services for both personal and business purposes, you need to determine the percentage of time they are used for work. For example, if 70% of your internet usage is for OnlyFans-related activities, you can deduct 70% of your internet bill.

Note on Mileage: As a home-based worker, mileage deductions are less common. However, you can claim mileage for any occasional trips taken specifically for work purposes, such as meeting with a photographer, attending a relevant industry event, or purchasing supplies. Keep a detailed mileage log if you plan to claim this deduction.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax is comprised of two parts: 12.4% for Social Security and 2.9% for Medicare. This tax covers contributions that are typically handled by an employer in a traditional employment situation. It’s calculated on your net earnings – your gross income minus your business expenses – exceeding $400.