The U.S. Internal Revenue Service (IRS) is expected to assess content on platforms like OnlyFans to ascertain whether it falls under the category of 'pornographic activity' as defined by recent tax legislation. This scrutiny arises from President Donald Trump's One Big Beautiful Bill Act, which includes a provision for 'no tax on tips' applicable to various service professions, including 'digital content creators.' However, the act does not clearly delineate what constitutes pornography, leaving significant room for interpretation.

OnlyFans, a subscription-based platform where users can purchase content from creators, has gained popularity among a diverse range of content producers, including those who may produce adult material. Katherine Studley, an accountant with clients on OnlyFans, noted that not all content on the platform is pornographic, as some creators focus on non-adult themes such as cooking or fitness.

The lack of a precise definition of pornography by the U.S. government complicates the IRS's task. Experts suggest that IRS agents may need to review a wide array of content to determine its classification, which could lead to subjective judgments. Thomas Gorczynski, a tax preparer, emphasized that the determination of what is considered pornography may vary significantly based on individual perspectives.

The tax deduction for tips is limited to $25,000, and higher-income individuals are ineligible for this benefit. Some OnlyFans creators reportedly earn substantial incomes, with some making over $1 million annually. This situation highlights the complexities surrounding taxation and the evolving nature of content creation in the digital age, particularly as it intersects with issues of equity and access in the gig economy.