OnlyFans Creator Taxes in Tennessee - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a OnlyFans Creator in Tennessee

The vibrant music scene and growing creative community in Tennessee make it a popular location for content creators, including those utilizing platforms like OnlyFans. However, alongside artistic freedom comes the responsibility of understanding and fulfilling tax obligations.

As an OnlyFans creator, income earned through the platform is considered self-employment income by the IRS. This means it must be reported on Schedule C (Profit or Loss from Business) with your personal income tax return (Form 1040). Crucially, earnings exceeding $400 necessitate the payment of self-employment taxes, covering both Social Security and Medicare contributions.

How Tennessee Handles Gig Worker Taxes

Tennessee offers a unique tax landscape for independent contractors and gig workers. The state boasts no state income tax on wages or salaries, which includes income earned through platforms like OnlyFans. This is a significant benefit compared to many other states. However, the absence of state income tax does not exempt OnlyFans creators from federal income tax obligations. Federal taxes, including income tax and self-employment tax, remain fully applicable. Tennessee does levy sales taxes on certain services, but generally, digital content sales are not subject to Tennessee sales tax unless specific criteria are met (consult a tax professional for details). Given Tennessee’s reliance on sales tax revenue, the state legislature frequently reviews tax laws, so staying informed is crucial. Many OnlyFans creators in Tennessee benefit from the state’s pro-business environment, but responsible tax planning is still paramount. The state also offers resources for small businesses, which can be helpful even for solo creators. Remember, while Tennessee is friendly to your wallet in some ways, the IRS still expects its share.

For more information on Tennessee business taxes and resources, please visit the Tennessee Department of Revenue.

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” implies consistent and frequent use for business purposes. Creators can choose between the simplified method (a standard rate of $5 per square foot, up to 300 square feet) or the actual expense method (calculating a percentage of mortgage interest, rent, utilities, etc., based on the business use of the home).
• Hardware & Software: Expenses for essential equipment like computers, cameras, lighting, and relevant software subscriptions (e.g., Adobe Creative Cloud, video editing software, website hosting) are generally deductible as business expenses. The key is that these items are used directly in the creation of your content.
• 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. Carefully track your usage to justify the deduction if audited. For example, if 75% of your internet usage is for content creation, you can deduct 75% of your internet bill.

Note on Mileage: As a predominantly home-based worker, mileage deductions are less common for OnlyFans creators. However, if you occasionally travel for work-related meetings, promotional events, or to purchase supplies, you can deduct those business miles using the standard mileage rate set by the IRS.

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 you are both the employer and employee in this scenario. It’s important to remember that you can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI).