IRS agents may have to watch OnlyFans because of jiggle room over Trump’s no tax on tips

They’re about to get a hard lesson in porn.

IRS agents could likely be forced to watch OnlyFans to figure out what content constitutes “pornographic activity” or whether it would be exempt from President Trump’s no-tax-on-tips edict.

The president’s One Big Beautiful Bill Act, which passed in July, includes provisions for “no tax on tips,” with the government publishing a list of nearly 70 jobs and professions that qualify for the break — although leaving lots of jiggle room for interpretation.

The list includes many service-based professions that have historically received tips, such as “dancers,” “digital content creators,” and “digital content creators” — but anything involving “pornographic activity” would not be tax-exempt.

These broad allowances would place platforms such as OnlyFans, where patrons can purchase content and pay to interact with adult creators — typically but not exclusively involving everything from amateur porn to bare-foot fetishes — in the sweet spot.

“Where’s the line? Just because you’re on OnlyFans, that doesn’t necessarily mean it’s pornographic,” said Katherine Studley, an accountant with clients who work as creators on OnlyFans, to the New York Times. “You could have a cooking channel or a yoga channel.”

The US government has never properly defined what exactly pornography is, and society’s collective understanding of it has drastically shifted with the times.

That vacuum could make it difficult for the Trump administration to outright reject all 4.6 million OnlyFans creators from the tax break, though it’s unclear how many are based in the US.

So the onus may be placed on the IRS agents.

The agents will likely have to audit and review content on sites such as OnlyFans, no matter how bizarre, to determine if it constitutes “pornographic activity,” experts said.

“Ultimately, it would be the subjective determination of an IRS examiner or a tax-court judge,” Thomas Gorczynski, a tax preparer and educator, told the outlet.

“Sometimes you look at something, and it’s clearly pornography, but sometimes you look at something and you think, ‘Eh it’s subjective. Somebody might be really into it,’ ” Gorzynski said.

OnlyFans and other subscriber-reliant platforms feature a vast variety of content, since almost all of it is protected behind a paywall. Some creators blatantly advertise their content as pornography, while others lean more into their users’ fetishes — including a disquietingly popular market for pictures of women’s bare feet.

The tax deduction for tips is capped at $25,000, but any single person who makes more than $150,000 or a couple with a joint income higher than $300,000 don’t qualify, according to the IRS. Some OnlyFans creators make upwards of $1 million.