OnlyFans Creator Taxes in Washington - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a OnlyFans Creator in Washington

The Evergreen State offers a unique landscape for digital entrepreneurs, and as an OnlyFans creator in Washington, understanding your tax obligations is crucial for sustained success. Revenue generated through platforms like OnlyFans is considered self-employment income, requiring diligent record-keeping and accurate tax filing.

Federally, income earned as an OnlyFans creator must be reported on Schedule C (Profit or Loss from Business) with your Form 1040. Crucially, if net earnings (income minus business expenses) exceed $400, self-employment tax applies. This covers both Social Security and Medicare contributions for self-employed individuals.

How Washington Handles Gig Worker Taxes

Washington is unique among US states for not imposing a traditional personal income tax. However, this doesn’t mean tax obligations disappear for OnlyFans creators. Washington levies a Business & Occupation (B&O) tax, a gross receipts tax applied to the total revenue of a business, regardless of profitability. For most OnlyFans creators operating as sole proprietors, the annual gross income threshold for B&O tax registration is $28,000 (as of 2024, subject to change). If your gross income from OnlyFans exceeds this amount, you are required to register with the Washington State Department of Revenue and file B&O tax returns. Even if you don't owe B&O tax, exceeding the threshold necessitates registration and reporting. It’s important to note that certain exemptions may apply, and the Department of Revenue website provides detailed information and resources. Failure to comply with B&O tax requirements can result in penalties and interest. Understanding these nuances is vital for maintaining compliance and avoiding unexpected tax liabilities. The B&O tax rate varies depending on the business activity, but for services like content creation, it's generally a relatively low percentage of gross income.

For more information and to determine your specific obligations, please visit the Washington State Department of Revenue: https://dor.wa.gov/

Key Tax Deductions for Home-Based OnlyFans Creators

• Home Office Deduction: To claim 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 can’t 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: Expenses for equipment directly used in your content creation are deductible. This includes computers, cameras, lighting, microphones, and any necessary software subscriptions like Adobe Creative Cloud, video editing software, or website hosting.
• Internet & Phone Bill: You can deduct the portion of your internet and phone bills that are attributable to your OnlyFans business. For example, if you estimate 75% of your internet usage is for work-related activities (content creation, promotion, communication with fans), you can deduct 75% of the bill.

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 attending industry events – you can deduct those miles using the standard mileage rate (set annually 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 is essentially the equivalent of the Social Security and Medicare taxes withheld from employees’ paychecks, but as a self-employed individual, you are responsible for paying both the employer and employee portions. You can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI).