OnlyFans Creator Taxes in South Carolina - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a OnlyFans Creator in South Carolina

The Palmetto State offers a vibrant landscape for digital entrepreneurship, and as an OnlyFans creator residing in South Carolina, understanding your tax obligations is crucial for long-term success. Income earned through platforms like OnlyFans is considered self-employment income and is fully taxable at both the federal and state levels.

The IRS requires all self-employed individuals, including OnlyFans creators, to report their earnings on Schedule C (Profit or Loss from Business) with Form 1040. Furthermore, earnings exceeding $400 necessitate the payment of self-employment taxes, covering both Social Security and Medicare contributions. Accurate record-keeping throughout the year is paramount to ensure compliance and maximize potential deductions.

How South Carolina Handles Gig Worker Taxes

As a resident of South Carolina, filing a state income tax return is mandatory, regardless of income level. South Carolina employs a graduated income tax system, meaning the tax rate increases as your income rises. For the 2025 tax year, the rates are expected to remain similar to prior years, ranging from 0% to 6.4%. The primary form for self-employed individuals to report income and calculate their South Carolina income tax liability is Form SC1040. This form requires you to calculate your adjusted gross income, deductions, and ultimately, your South Carolina tax liability.

South Carolina also allows for certain deductions that can reduce your taxable income. These include the standard deduction (which varies based on filing status) or itemized deductions if they exceed the standard deduction amount. It's important to note that federal deductions don't automatically translate to state deductions; you must specifically claim eligible deductions on Form SC1040. Additionally, South Carolina offers a credit for taxes paid to other states, which may be relevant if you earn income from sources outside of South Carolina. Staying informed about changes to South Carolina tax laws is vital, and the South Carolina Department of Revenue website provides the most up-to-date information: South Carolina Department of Revenue. Failure to file and pay state taxes on time can result in penalties and interest.

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 purposes. “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” implies consistent and frequent use 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 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: 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 to support this calculation. For example, if 75% of your internet usage is for business, you can deduct 75% of your internet bill.

Note on Mileage: As a predominantly home-based worker, mileage deductions are less common. However, if you occasionally travel for client meetings, content shoots outside the home, or to purchase business supplies, you can deduct those business-related 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 FICA taxes withheld from employees' paychecks. As a self-employed individual, you are responsible for paying both the employer and employee portions of these taxes. You can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income on Form 1040.