Industries · Content creators and adult performers

Tax counsel for content creators.

Self-employment tax, brand-deal characterization, platform 1099 mismatches, multi-state issues for creators who tour or relocate, and privacy-aware structuring. Under §183, the nine-factor profit-motive test treats personal enjoyment as evidence against business intent, which is a structural problem when your persona is the business.

Start with your situation

OnlyFans creator? There is a dedicated page for your situation.

Self-employment tax and entity choice

Platform income is self-employment income, and the structure you file under affects the tax. The right entity and election depend on your revenue mix and how much of it runs through platforms versus brand deals.

Brand deals and the §183 problem

The profit-motive test treats personal pleasure as a strike against business intent. For a creator whose life is the product, the documentation has to affirmatively show business purpose. My Bloomberg Tax piece walks through what that paperwork looks like.

Platform 1099 mismatches

When the numbers on your platform 1099s do not match what hit your bank, the IRS sees the gap before you do. The fix is reconciliation that holds up, not a return that hopes the question never comes.

Multi-state and privacy-aware structuring

Creators who tour or relocate pick up filing obligations in multiple states, and many have real reasons to keep their legal name and address off public filings. Both are solvable with deliberate structuring.

Have one of these situations right now?

If there's a notice with a deadline on it, that deadline is what matters most. Tell me what's going on.

Start here info@claritytaxcounsel.com