Tough pill to swallow: IRS agents may have to watch OnlyFans because of jiggle room over Trump’s no tax on tips
IRS agents are likely about to learn some hard truths about adult entertainment.
They may have to sift through pages on OnlyFans to determine which content counts as “pornographic activity” and whether those creators can take advantage of President Trump’s “no tax on tips” provision.
The president’s One Big Beautiful Bill Act, which cleared Congress in July, spells out the “no tax on tips” rule and publishes a list of nearly 70 professions that qualify for the break. The list includes many tip‑based services—dancers, “digital content creators,” and other alike—while making it clear that any activity involving “pornographic activity” does not receive the tax exemption.
OnlyFans sits right in that gray zone. Patrons pay to buy content from a wide range of creators who may produce anything from amateur porn to niche fetishes, so deciding where the line is between permissible tips and taxable porn could fall squarely on the agency’s shoulders.
“Just because a creator works on OnlyFans doesn’t automatically mean they’re producing pornography,” said Katherine Studley, an accountant who advises creators on the platform, to the New York Times. “You could run a cooking show, a yoga class, or anything else entirely.”
The U.S. government has yet to pin down a precise definition of pornography, and public opinion on what constitutes porn has shifted dramatically over the years. That uncertainty could make it hard for the Trump administration to blanket‑ban the estimated 4.6 million OnlyFans creators from the tax break—particularly since it isn’t always clear which are U.S.‑based.
As a result, IRS examiners may have to audit content across sites like OnlyFans, no matter how unconventional, to decide if it falls under “pornographic activity.” Thomas Gorczynski, a tax preparer and educator, told the outlet that the final call would rest with the subjective judgment of an IRS examiner or a tax‑court judge. “Sometimes you see something and it’s obvious porn, but sometimes it’s gray and you think, ‘Eh, it might be subjective. Some people could be into it,’” he said.
OnlyFans and similar subscription platforms host a huge spectrum of material behind paywalls. While some creators openly market their content as pornography, others cater to specific fetish markets—such as the surprisingly popular niche of women’s bare‑foot photography.
The tip‑tax deduction tops out at $25,000. Individuals earning over $150,000, or couples with a combined income above $300,000, do not qualify, according to the IRS. Some OnlyFans creators, by contrast, can earn in excess of $1 million a year.
Stay informed on all the latest news, real-time breaking news updates, and follow all the important headlines in world News on Latest NewsX. Follow us on social media Facebook, Twitter(X), Gettr and subscribe our Youtube Channel.
