Your OnlyFans 1099 form is in your creator account. Log in on a browser, open the Banking area, and download it once OnlyFans has issued it. OnlyFans can rename the menu; look for the form with your payout settings.
The 1099 OnlyFans issues is a 1099-NEC. Whether OnlyFans also mails a paper copy depends on whether you agreed to paperless delivery when you set up payouts; if you did not, the payer must mail one.
OnlyFans issues it by January 31 for the previous calendar year, or the next business day when January 31 is a weekend or holiday. For 2026 payments that date is February 1, 2027.
OnlyFans is required to issue the form once your gross payments for the year reach $2,000, for payments made after December 31, 2025. The IRS taxes the income at any amount.
Two addresses appear on it. For the OnlyFans address for taxes, copy the payer name and address exactly as printed on your form; the name in the payer block is the issuing entity’s legal name. The recipient block shows the details on your account.
Call (866) 681-2140 with your form to hand.
We reconcile the gross figure to your payouts before anything is filed.
We file from your payout records and answer the CP2000 inside its 30 days.
We request the corrected form and file from your records in the meantime.
We claim it as tax paid and correct the W-9 so it stops.
We count each payment once across the forms.
Send us your OnlyFans tax documents and payout records; we reconcile and file from them.
$2,000 of gross payments in the year. The IRS set that figure for payments made after December 31, 2025, and indexes it for inflation after 2026. For 2025 payments the threshold was $600. Below the threshold, OnlyFans is not required to issue an OnlyFans tax form.
Only when you reach the threshold. A missing form does not reduce what you owe.
Gross fan payments, before OnlyFans deducted its commission. Box 1 is higher than the total of your payouts by the amount of that commission. The example assumes a 20 percent commission.
| Line | Amount |
|---|---|
| 1099-NEC Box 1, gross fan payments | $50,000 |
| Platform commission at 20 percent | $10,000 |
| Payouts you received | $40,000 |
Report the $50,000 and deduct the $10,000 commission as a business expense; the return then matches the form the IRS holds.
Box 4 shows backup withholding. The payer withholds 24 percent of gross payments if the taxpayer number on your account is missing or incorrect. You claim the Box 4 amount as tax already paid on your return.
Usually not for OnlyFans payouts, which OnlyFans reports on the 1099-NEC. A payment app or card processor you use to sell content outside the platform may issue a 1099-K for those payments. Report each payment once, whichever form shows it.
The fee depends on:
Call (866) 681-2140 for a quote.
We reconcile the 1099 to your payouts, file from your records when OnlyFans issues no form, and answer IRS notices inside their deadlines. The work is confidential.

Reviewed by George Dimov, CPA. 15+ years preparing creator and self employed returns.
General information only. Speak to a CPA about your own numbers before filing.