What equipment expenses can OnlyFans creators deduct?

Equipment used in producing content for OnlyFans — cameras, ring lights, tripods, microphones, smartphone accessories, editing software, and computers used for content production and account management — is generally deductible as a business expense. Section 179 of the tax code allows the full cost of qualifying business property to be deducted in the year of purchase rather than depreciated over multiple years. Bonus depreciation provides a similar result for most new and used property. Both are covered in IRS Publication 946.

When equipment is used for both business and personal purposes, only the business-use percentage is deductible. A smartphone used to film content but also for personal calls must be allocated between uses. A camera used exclusively for content production and stored with other production equipment is more easily characterized as 100% business-use. Creators should maintain purchase receipts, track placed-in-service dates, and document the business purpose and business-use percentage for each item.

A dedicated home space used regularly and exclusively for content creation may qualify for the home office deduction under IRS Publication 587. If a home studio meets the exclusive-use test, some of the home's occupancy costs (rent or mortgage interest, utilities, insurance) may also be deductible on a pro-rated basis. The home office deduction and equipment deductions are related but separate — a home office makes some equipment analysis cleaner but does not automatically entitle the creator to additional equipment deductions beyond what they would otherwise have.

This is general tax information, not tax advice. Your situation may differ; consult a licensed CPA before making tax decisions.