OnlyFans Creator Taxes in West Virginia - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a OnlyFans Creator in West Virginia

From the rolling hills of the Mountain State to a digital audience, creating content on OnlyFans offers exciting opportunities, but also brings unique tax responsibilities. As an independent contractor earning income through platforms like OnlyFans, understanding and fulfilling those obligations is crucial for avoiding penalties and maximizing financial well-being.

The IRS considers income earned through OnlyFans as self-employment income, meaning it’s subject to both income tax and self-employment tax. This income must be reported on Schedule C (Profit or Loss from Business) when filing your federal income tax return (Form 1040). Crucially, if net earnings (income minus business expenses) exceed $400, self-employment tax applies at a rate of 15.3%.

How West Virginia Handles Gig Worker Taxes

As a resident of West Virginia, you are required to file a state income tax return, even if your OnlyFans income is your sole source of revenue. West Virginia operates on a graduated income tax system, meaning the tax rate increases as your income increases. For the 2025 tax year, the rates are tiered, and it's important to consult the current tax brackets published by the West Virginia Department of Revenue to determine your specific tax liability. The primary form for self-employed individuals to report income and calculate their West Virginia income tax is Form WV-140. This form requires you to calculate your adjusted gross income, deductions, and ultimately, your West Virginia taxable income.

Unlike some states, West Virginia does not offer a specific "gig worker" tax form beyond the standard individual income tax return. However, you will need to accurately report your Schedule C income on Form WV-140. West Virginia also allows for certain deductions that can reduce your taxable income, mirroring some federal deductions. It’s vital to maintain meticulous records of all income and expenses related to your OnlyFans business to accurately complete your state return. Failure to file or pay taxes on time can result in penalties and interest. For the most up-to-date information and resources, please visit the West Virginia Department of Revenue website: https://tax.wv.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 your OnlyFans business. “Exclusive use” means that portion of your home is used solely for work – it can’t double as a guest room or family space. “Regular use” means you use it 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: 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: You can deduct the portion of your internet and phone bills that are directly related to your OnlyFans business. For example, if you estimate 80% of your internet usage is for work-related activities (content creation, promotion, communication with fans), you can deduct 80% of those expenses.

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 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 essentially covers both the employer and employee portions of these taxes, as you are both the employer and employee when self-employed. You can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income on Form 1040.