Can I write off sex toys if I do only fans?

If you are using sex toys exclusively for your OnlyFans business, they can be considered a business expense and thus potentially deductible. However, the key condition here is exclusivity. The IRS requires that for an expense to be deductible, it must be both 'ordinary and necessary' for carrying out your business. In this case, if you can prove that the sex toys are only used for your OnlyFans content creation and not for personal use, you may be able to deduct them. However, it's always best to consult with a tax professional to ensure you're following all rules and regulations correctly.