OnlyFans Creator Taxes in Massachusetts - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a OnlyFans Creator in Massachusetts

Navigating the financial landscape as a content creator on OnlyFans in the Bay State requires diligent attention to tax obligations. Revenue generated through platforms like OnlyFans is considered self-employment income, demanding careful tracking and reporting to both the federal government and the Commonwealth of Massachusetts.

Federally, income earned through OnlyFans must be reported on Schedule C (Profit or Loss from Business) as part of Form 1040. Crucially, if net earnings (income minus business expenses) exceed $400, self-employment tax applies. This encompasses both Social Security and Medicare taxes, paid directly by the creator rather than being withheld by an employer.

How Massachusetts Handles Gig Worker Taxes

As a resident of Massachusetts, a state income tax return is required regardless of income level. Massachusetts operates under a flat income tax rate, currently at 5.00% for the 2025 tax year. This means all taxable income is subject to the same rate. OnlyFans creators, classified as self-employed individuals, will report their income and expenses using Form 1 (Massachusetts Form 1, Income Tax Return). Specifically, Schedule C (federal) information will be transferred to Schedule B of Form 1 to calculate Massachusetts taxable income. Massachusetts also requires the filing of Form 1040-ES for estimated tax payments if your expected tax liability exceeds $1,000. Failure to pay estimated taxes can result in penalties. Massachusetts also offers various credits and deductions that may be applicable, such as the Earned Income Tax Credit, so thorough research is recommended. The Department of Revenue provides detailed guidance and resources for self-employed individuals; further information can be found on their website: Massachusetts Department of Revenue. Remember to keep meticulous records of all income and expenses to accurately file your state return and avoid potential issues during an audit.

Key Tax Deductions for Home-Based OnlyFans Creators

• Home Office Deduction: The home office deduction allows creators to deduct expenses related to the portion of their home exclusively and regularly used for business. “Exclusive use” means that space is used solely for OnlyFans work; a guest bedroom that occasionally serves as a filming location doesn’t qualify. “Regular use” implies consistent and frequent use for business purposes. Two methods exist: the simplified option, offering a standard deduction of $5 per square foot (up to 300 square feet), and the actual expense method, requiring calculation of mortgage interest, rent, utilities, and depreciation based on the percentage of the home used for business.
• Hardware & Software: Expenses for essential equipment like computers, cameras, lighting, and relevant software subscriptions (e.g., Adobe Creative Cloud, website hosting, editing software) are generally deductible as business expenses. If an item has a useful life of more than one year, it may need to be depreciated over its lifespan.
• Internet & Phone Bill: Only the portion of internet and phone bills attributable to business use is deductible. For example, if 75% of internet usage is for OnlyFans content creation and promotion, 75% of the bill can be claimed as a deduction. Accurate record-keeping is vital to substantiate this percentage.

Note on Mileage: As a predominantly home-based worker, mileage deductions are less common. However, any travel directly related to OnlyFans work – such as meeting with collaborators, attending relevant industry events, or purchasing supplies – can be claimed using the standard mileage rate or actual expenses.

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 effectively covers both the employer and employee portions of these taxes, as a self-employed individual is both the employer and the employee. It’s calculated on net earnings (income after business deductions) exceeding $400.