OnlyFans Creator Taxes in Idaho - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a OnlyFans Creator in Idaho

The Gem State’s diverse landscape and growing digital economy provide a unique backdrop for content creation, but navigating the tax implications of OnlyFans income requires careful attention. As an OnlyFans creator residing in Idaho, understanding both federal and state tax obligations is crucial for maintaining compliance and maximizing potential deductions.

The IRS considers income earned through platforms like OnlyFans as self-employment income. This means it must be reported on Schedule C (Profit or Loss from Business) with your Form 1040. Crucially, earning over $400 in net profit triggers a requirement to pay self-employment taxes, covering both Social Security and Medicare contributions.

How Idaho Handles Gig Worker Taxes

As a resident of Idaho, a state income tax return is required regardless of income level. Idaho operates under a flat income tax rate, meaning all income is taxed at the same percentage. For the 2025 tax year, the Idaho income tax rate is currently 5.8% (subject to change by the Idaho Legislature). This applies to your net earnings reported on Schedule C. Idaho requires self-employed individuals to file Form 40, Idaho Individual Income Tax Return, and Schedule 1, Additional Income and Adjustments. You will also likely need to file Schedule SE (Self-Employment Tax) with your federal return, which then informs the calculation of Idaho income tax due. Idaho also requires estimated tax payments if you expect to owe more than $1,000 in state income tax. These payments are typically made quarterly. Failing to make timely estimated payments can result in penalties. Idaho’s tax system is administered by the Idaho State Tax Commission, which provides numerous resources for self-employed individuals. It’s important to note that Idaho does not have a local income tax, simplifying the filing process compared to some other states. Keep meticulous records of all income and expenses, as Idaho’s tax commission may request documentation to support your claims. Resources are available to help navigate these requirements, and professional tax advice is always recommended.

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 your OnlyFans work – it cannot double as a guest room or family space. “Regular use” means you use the space 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 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 fees.
• 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.

Note on Mileage: As a 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.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax is comprised of two components: 12.4% for Social Security and 2.9% for Medicare. This tax is essentially the equivalent of the employer and employee portions of these taxes when you are traditionally employed. You are responsible for paying both portions as a self-employed individual.