Overview
- Recent reports say IRS agents would likely view creators’ posts on OnlyFans and similar platforms to decide whether reported tips qualify for the deduction.
- The One Big Beautiful Bill preserved a tip write‑off but excludes tips linked to prostitution or what the statute calls "pornographic activity."
- Treasury and the IRS have not issued guidance defining that term, making eligibility a subjective call that could end up before Tax Court.
- The provision allows workers to deduct up to $25,000 in qualified tips each year from 2025 through 2028.
- OnlyFans hosts millions of creator accounts and not all are sexual, complicating enforcement of the exclusion on a clear-cut basis.