IRS Agents to Review OnlyFans Content to Determine if It’s ‘Pornographic’

Sarah Rumpf Dec 1st, 2025, 11:43 pm

Jen Golbeck/SOPA Images/Sipa USA via AP Images

Some IRS agents won’t have to worry about getting in trouble for watching porn at work, because part of their job duties will literally involve reviewing content on OnlyFans and other online creators.

The issue, according to a report by Andrew Duehren at , is the interpretation of a restriction on the “ no tax on tips ” deduction passed as part of the “One Big Beautiful Bill” Act that says that tips earned for prostitution or “pornographic activity” are not eligible.

The legislation didn’t offer much additional guidance, and the IRS has yet to issue any statements clarifying what exactly constitutes “pornographic activity,”

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