OnlyFans Creator Taxes in Maryland - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a OnlyFans Creator in Maryland

Navigating the financial landscape as a content creator on OnlyFans in Maryland requires diligent attention to tax obligations. Income generated through platforms like OnlyFans is considered self-employment income, demanding a proactive approach to tax planning and reporting.

The IRS requires all individuals earning over $400 in net earnings from self-employment to report this income on Schedule C (Profit or Loss from Business) with their Form 1040. Crucially, this income is also subject to self-employment tax, which covers both Social Security and Medicare contributions. Accurate record-keeping throughout the year is paramount to ensure compliance and maximize potential deductions.

How Maryland Handles Gig Worker Taxes

As a resident of Maryland, a state income tax return is required regardless of income level. Maryland utilizes a graduated income tax system, meaning the tax rate increases as your income rises. For the 2025 tax year, Maryland residents earning income as independent contractors or self-employed individuals will primarily use Form 502, Individual Income Tax Return, to report their earnings. The income reported on your federal Schedule C will flow to your Maryland return. Maryland also has a county income tax, which varies depending on your residence within the state. This county tax is calculated as a percentage of your taxable income and is reported on Form 502 as well.

Maryland offers several credits and deductions that may benefit OnlyFans creators. The state allows for a subtraction modification for qualified business income (QBI), potentially reducing your taxable income. It’s important to review the current Maryland tax guidelines to determine eligibility. Furthermore, estimated tax payments are generally required if you expect to owe $100 or more in Maryland state income tax. These payments are typically made quarterly to avoid penalties. Failure to pay estimated taxes can result in underpayment penalties, so careful planning is essential. For the most up-to-date information and forms, please visit the Maryland Comptroller's Office website: https://www.marylandtaxes.gov/

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 only used for your OnlyFans work – it cannot double as a guest room or family space. “Regular use” implies consistent and frequent use for business purposes. 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: If you use your internet and phone for both personal and business purposes, you can deduct the percentage attributable to your OnlyFans work. Maintain detailed records of usage to support your claim.

Note on Mileage: As a predominantly home-based worker, mileage deductions are less common. However, if you occasionally travel for work-related purposes – such as meeting with collaborators or purchasing equipment – you can deduct those miles using the standard mileage rate set by the IRS.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax comprises 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. However, you can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI).