"Creators in the United States will receive an IRS Form 1099 if they have earned more than $600 USD in the previous tax year." https://onlyfans.com/help/3/16/70

This is something that frequently comes up around sex work. For legal work, it’s the same as any other gig/contract job (i.e. the organization is responsible for reporting, the worker is responsible for filing and paying). For decriminalized work (where it exists, it’s reasonably safe to assume that it’s not filed, unless there’s specific provisions). For criminalized work, it’s safe to assume it’s untaxed.

And without trying to be too nose up in the air about it, everyone should probably be able to draw these conclusions from their familiarity with other mixed-legal markets (e.g. cannabis).

As far as the IRS’s perspective, as far as they’re concerned they can’t especially scrutinize anything that isn’t federally recognized. So it’s highly likely they pay closer attention to income for (say) cam models than (say) brothel workers in the counties in NV with legal brothels. But it’s also pretty likely that those brothers in NV at least encourage if not verify their employees’ compliance.

With all of that said, while I don’t have a strong stance on legalization vs decriminalization (and I defer to my sex worker friends and peers on the subject), legalization is a clear net benefit for bean counting purposes.

What u mean? Why would it not just be regular income? I don't see what would be interesting.

As interesting as the tax implications for YouTubers, I imagine.