1099-NEC
The IRS tax form OnlyFans sends to US creators who earn $600+ per year, reporting their earnings as self-employment income.
The 1099-NEC (Non-Employee Compensation) is an IRS form that OnlyFans sends to US-based creators who earn $600 or more in a calendar year. It reports your total gross earnings to both you and the IRS, establishing your self-employment income for tax purposes.
The form is typically sent by January 31 for the previous year's earnings. The amount shown is your gross earnings before OnlyFans' 20% commission — you'll need to account for this and any business deductions when filing your taxes.
To receive a 1099-NEC, you must have a W-9 on file with OnlyFans.
Frequently Asked Questions
When do I get my 1099 from OnlyFans?
OnlyFans sends 1099-NEC forms by January 31 for the previous tax year. You'll receive it digitally through your OnlyFans account and potentially by mail.
Does OnlyFans report my earnings to the IRS?
Yes, OnlyFans reports all US creator earnings of $600+ to the IRS via the 1099-NEC form. You must report this income on your tax return.