IRS OnlyFans Crackdown: Yoga and Cooking Channels at Risk of 'Porn' Label, Accountants Warn

Last year, OnlyFans earned $7.22 billion with 4.6 million creators—many of whom now produce non-explicit content and face tax uncertainties. (Credit: OnlyFans)

Federal tax regulators have moved to exclude 'pornographic activity' from President Donald Trump's signature 'no tax on tips' policy — but the official guidance stops short of defining what pornography actually is. Proposed regulations published on 22 September 2025 specify that 'amounts received for prostitution services and pornographic activity are not qualified tips.' However, they offer no further clarification on what constitutes 'pornographic activity'.

This vague rule now governs a vast digital economy. Last year, OnlyFans generated $7.22 billion in gross revenue, with 4.6 million creator accounts. Many of these creators produce content that is entirely non-explicit. Yet, under the new guidance, even seemingly innocuous content risks being flagged.