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Is lingerie a business expense if I use it on Only Fans?

TL;DR

Lingerie can be a deductible business expense if it is used exclusively for business purposes, such as content creation on OnlyFans. However, personal use of the lingerie would disqualify it from being deductible.

Detailed Answer

For lingerie to be deductible as a business expense, it must be considered 'ordinary and necessary' for the business, as per IRS guidelines. This means it should be a common and accepted expense in your trade or business and helpful and appropriate for your business. If the lingerie is used solely for creating content on platforms like OnlyFans and not for personal use, it can be deducted. However, if there is any personal use, the expense must be prorated, and only the business-use portion can be deducted. For example, if lingerie costs $200 and is used 80% for business and 20% for personal use, only $160 can be deducted. It is crucial to maintain clear records and documentation to support the business use.

Where to Put It on the Tax Form

Schedule C, Line 27a

Real World Example

A content creator on OnlyFans purchases $500 worth of lingerie specifically for themed photo shoots. She keeps detailed records showing that the lingerie is used exclusively for business purposes. She deducts the full $500 on her Schedule C as a business expense.

Calculation Required

A calculation is required for this deduction.

To determine the deductible amount, calculate the percentage of business use. For instance, if lingerie is used 80% for business, multiply the total cost by 0.80 to find the deductible portion.

Audit Risk & Documentation Tips

The audit risk is moderate due to the personal nature of the item. Maintain detailed records, including receipts, a log of when and how the lingerie is used for business, and any related content or promotional materials. Photographic evidence and a content calendar can also support the business use claim.

IRS Reference

IRS Publication 535, Business Expenses; IRC §162

Relevant Industries

FreelancersContent CreatorsAdult Entertainment

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on December 11, 2025

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