IRS May Need to Review OnlyFans Content Amid “No Tax on Tips” Dispute

The Internal Revenue Service (IRS) may face a unique challenge as it navigates new tax legislation that could affect OnlyFans creators. According to a report by The New York Times, IRS agents might have to review content on OnlyFans to determine whether income qualifies under the so-called “no tax on tips” law outlined in former President Donald Trump’s One Big, Beautiful Bill.

The law, passed in July, aims to provide relief to workers who earn tips by eliminating federal taxes on certain tipped incomes. Under the legislation, eligible workers can deduct up to $25,000 in "qualified tips" per year from 2025 through 2028. However, the legislation specifies that adult content creators, including those on OnlyFans, are not eligible for these tax breaks.

OnlyFans is a diverse platform, offering not only adult content but also creators in cooking, fitness, lifestyle, and more. This raises a complex issue: determining which types of content might qualify for tip-related tax exemptions could require IRS agents to review individual content.

Currently, professions such as bartenders, waiters, plumbers, maids, tattoo artists, and golf caddies enjoy similar tax exemptions on tips. In September, a proposal expanded the list to include “digital content creators” and “entertainers and performers,” categories that could theoretically apply to OnlyFans creators—but only if they do not produce adult content.

The rise of OnlyFans has been meteoric. Forbes reported $7.2 billion spent on the platform in 2024, with 4.6 million creator accounts and 377 million subscriber accounts worldwide. While some social media users celebrated the platform’s contribution to the U.S. tax system—reporting $1.6 billion paid in 2024—the practical implementation of the law remains unclear. How IRS agents would review content without infringing on privacy or discretion is yet to be determined.

As this situation develops, creators and taxpayers alike will be closely watching for guidance from the IRS on how to classify and report tips under this new legislation.

Reference:


Newsweek. “IRS To Watch OnlyFans Content in ‘No Tax On Tips’ Dispute.” Newsweek, 2025. https://www.newsweek.com/irs-onlyfans-content-tax-on-tips-dispute-11142570