{
  "batch": "1260-adult-studio-and-collaboration-shoots-paperwork-and-taxes",
  "articles": [
    {
      "id": "learn_r1260_adult_studio_and_collaboration_shoots_paperwork_and_taxes_onlyfans_1099_threshold",
      "category": "Business",
      "title": "OnlyFans: Money.fees revenue split, commission, processing fees, chargebacks",
      "summary": "OnlyFans issues Form 1099 to US residents who earned and withdrew more than $600 USD during the tax year.",
      "body": "OnlyFans issues Form 1099 to US residents who earned and withdrew more than $600 USD during the tax year.\n\nWhat OnlyFans actually says:\n\n“If US resident and earned/withdrawn >$600 USD in Creator earnings during tax year → need to submit IRS Form 1099”",
      "source_type": "official",
      "source_link": "https://onlyfans.com/transparency-center/taxpolicy",
      "last_verified": "2026-10-10",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "OnlyFans",
      "evidence_quote": "If US resident and earned/withdrawn >$600 USD in Creator earnings during tax year → need to submit IRS Form 1099",
      "volatility": "low",
      "from_batch": "1260-adult-studio-and-collaboration-shoots-paperwork-and-taxes",
      "subject": "OnlyFans",
      "topic": "Money.fees revenue split, commission, processing fees, chargebacks",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "first_month",
        "region": [
          "us"
        ],
        "platform": "onlyfans",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1260_adult_studio_and_collaboration_shoots_paperwork_and_taxes_onlyfans_1099_deadline",
      "category": "Business",
      "title": "[Unverified - being checked] OnlyFans: Access.id ID, age verification, selfie/liveness, KYC",
      "summary": "[Unverified - being checked] OnlyFans requires W-9 form updates by December 31st of the tax year; after that date, the 1099 Form is completed with details on file.",
      "body": "OnlyFans requires W-9 form updates by December 31st of the tax year; after that date, the 1099 Form is completed with details on file.\n\nWhat OnlyFans actually says:\n\n“You have until December 31st of the tax year to update your W-9 form. After that time, your 1099 Form will be completed with the details we have on file.”",
      "source_type": "official",
      "source_link": "https://onlyfans.com/transparency-center/taxpolicy",
      "last_verified": "2026-10-10",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "OnlyFans",
      "evidence_quote": "You have until December 31st of the tax year to update your W-9 form. After that time, your 1099 Form will be completed with the details we have on file.",
      "volatility": "low",
      "from_batch": "1260-adult-studio-and-collaboration-shoots-paperwork-and-taxes",
      "subject": "OnlyFans",
      "topic": "Access.id ID, age verification, selfie/liveness, KYC",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "first_month",
        "region": [
          "us"
        ],
        "platform": "onlyfans",
        "topic": [
          "access.id"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r1260_adult_studio_and_collaboration_shoots_paperwork_and_taxes_onlyfans_1099_form_source",
      "category": "Business",
      "title": "OnlyFans: Money.tax tax, VAT/GST, 1099, registration",
      "summary": "OnlyFans issues Form 1099 and identifies as Fenix International Limited on the tax forms.",
      "body": "OnlyFans issues Form 1099 and identifies as Fenix International Limited on the tax forms.\n\nWhat OnlyFans actually says:\n\n“Copy filed with IRS; onlyfans identified as Fenix International Limited on forms”",
      "source_type": "official",
      "source_link": "https://onlyfans.com/transparency-center/taxpolicy",
      "last_verified": "2026-10-10",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "OnlyFans",
      "evidence_quote": "Copy filed with IRS; onlyfans identified as Fenix International Limited on forms",
      "volatility": "low",
      "from_batch": "1260-adult-studio-and-collaboration-shoots-paperwork-and-taxes",
      "subject": "OnlyFans",
      "topic": "Money.tax tax, VAT/GST, 1099, registration",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "first_month",
        "region": [
          "us"
        ],
        "platform": "onlyfans",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1260_adult_studio_and_collaboration_shoots_paperwork_and_taxes_manyvids_1099_threshold",
      "category": "Business",
      "title": "ManyVids: Money.fees revenue split, commission, processing fees, chargebacks",
      "summary": "ManyVids requires 1099 filing for $20,000 + 200 transactions through third-party networks, but no minimum for card payments.",
      "body": "ManyVids requires 1099 filing for $20,000 + 200 transactions through third-party networks, but no minimum for card payments.\n\nWhat Sozee/Analysis actually says:\n\n“1099-K | $20,000 + 200 transactions (third-party networks) | Card payments | No minimum threshold”",
      "source_type": "research",
      "source_link": "https://www.sozee.ai/resources/manyvids-tax-information/",
      "last_verified": "2026-10-10",
      "reliability": "STRONG PRACTICE",
      "source_tier": "B",
      "source_publisher": "Sozee/Analysis",
      "evidence_quote": "1099-K | $20,000 + 200 transactions (third-party networks) | Card payments | No minimum threshold",
      "volatility": "medium",
      "from_batch": "1260-adult-studio-and-collaboration-shoots-paperwork-and-taxes",
      "subject": "ManyVids",
      "topic": "Money.fees revenue split, commission, processing fees, chargebacks",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "first_month",
        "region": [
          "us"
        ],
        "platform": "manyvids",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1260_adult_studio_and_collaboration_shoots_paperwork_and_taxes_manyvids_selfemployment_threshold",
      "category": "Business",
      "title": "ManyVids: Money.tax tax, VAT/GST, 1099, registration",
      "summary": "Self-employment tax applies to ManyVids creators at $400 net earnings.",
      "body": "Self-employment tax applies to ManyVids creators at $400 net earnings.\n\nWhat Sozee/Analysis actually says:\n\n“Self-employment tax | Applies at $400 net earnings”",
      "source_type": "research",
      "source_link": "https://www.sozee.ai/resources/manyvids-tax-information/",
      "last_verified": "2026-10-10",
      "reliability": "STRONG PRACTICE",
      "source_tier": "B",
      "source_publisher": "Sozee/Analysis",
      "evidence_quote": "Self-employment tax | Applies at $400 net earnings",
      "volatility": "medium",
      "from_batch": "1260-adult-studio-and-collaboration-shoots-paperwork-and-taxes",
      "subject": "ManyVids",
      "topic": "Money.tax tax, VAT/GST, 1099, registration",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "first_month",
        "region": [
          "us"
        ],
        "platform": "manyvids",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1260_adult_studio_and_collaboration_shoots_paperwork_and_taxes_clips4sale_legal_obligation",
      "category": "Business",
      "title": "[Unverified - being checked] Clips4Sale: Safety.legal statute, regulation, legal duty",
      "summary": "[Unverified - being checked] Clips4Sale requires compliance with all laws and fulfillment of all relevant tax obligations as stated in Platform to Business Regulation terms.",
      "body": "Clips4Sale requires compliance with all laws and fulfillment of all relevant tax obligations as stated in Platform to Business Regulation terms.\n\nWhat Clips4Sale actually says:\n\n“You must comply with our Terms of Service, obey all laws, and fulfill all relevant tax obligations.”",
      "source_type": "official",
      "source_link": "https://www.clips4sale.com/clips/page/termsofservice",
      "last_verified": "2026-10-10",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Clips4Sale",
      "evidence_quote": "You must comply with our Terms of Service, obey all laws, and fulfill all relevant tax obligations.",
      "volatility": "low",
      "from_batch": "1260-adult-studio-and-collaboration-shoots-paperwork-and-taxes",
      "subject": "Clips4Sale",
      "topic": "Safety.legal statute, regulation, legal duty",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "first_month",
        "region": [
          "us"
        ],
        "platform": "clips4sale",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "hollow_body",
          "strong_label_on_weak_content"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r1260_adult_studio_and_collaboration_shoots_paperwork_and_taxes_irs_1099_k_threshold",
      "category": "Business",
      "title": "IRS: Money.fees revenue split, commission, processing fees, chargebacks",
      "summary": "Payment apps and online marketplaces are required to issue Form 1099-K when payments total over $20,000 in more than 200 transactions.",
      "body": "Payment apps and online marketplaces are required to issue Form 1099-K when payments total over $20,000 in more than 200 transactions.\n\nWhat Internal Revenue Service actually says:\n\n“Third party settlement organizations (TPSOs) (payment apps and online marketplaces) are required to report payments on Form 1099-K when the total amount of payments you receive for goods or services through the platform exceeds $20,000 in more than 200 transactions.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/understanding-your-form-1099-k",
      "last_verified": "2026-10-10",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Third party settlement organizations (TPSOs) (payment apps and online marketplaces) are required to report payments on Form 1099-K when the total amount of payments you receive for goods or services through the platform exceeds $20,000 in more than 200 transactions.",
      "volatility": "low",
      "from_batch": "1260-adult-studio-and-collaboration-shoots-paperwork-and-taxes",
      "subject": "IRS",
      "topic": "Money.fees revenue split, commission, processing fees, chargebacks",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "first_month",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1260_adult_studio_and_collaboration_shoots_paperwork_and_taxes_irs_selfemployment_filing",
      "category": "Business",
      "title": "IRS: Money.tax tax, VAT/GST, 1099, registration",
      "summary": "Self-employed individuals must file an income tax return if net earnings from self-employment were $400 or more.",
      "body": "Self-employed individuals must file an income tax return if net earnings from self-employment were $400 or more.\n\nWhat Internal Revenue Service actually says:\n\n“You have to file an income tax return if your net earnings from self-employment were $400 or more.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center",
      "last_verified": "2026-10-10",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "You have to file an income tax return if your net earnings from self-employment were $400 or more.",
      "volatility": "low",
      "from_batch": "1260-adult-studio-and-collaboration-shoots-paperwork-and-taxes",
      "subject": "IRS",
      "topic": "Money.tax tax, VAT/GST, 1099, registration",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "first_month",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1260_adult_studio_and_collaboration_shoots_paperwork_and_taxes_irs_1099_nec_threshold",
      "category": "Business",
      "title": "IRS: Money.fees revenue split, commission, processing fees, chargebacks",
      "summary": "For payments made before 2026, the reporting threshold for Form 1099-NEC is $600; for payments made in 2026, the threshold is $2,000.",
      "body": "For payments made before 2026, the reporting threshold for Form 1099-NEC is $600; for payments made in 2026, the threshold is $2,000.\n\nWhat Internal Revenue Service actually says:\n\n“Note: For payments made before 2026, the reporting threshold is $600. For payments made in 2026, the reporting threshold is $2,000.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/am-i-required-to-file-a-form-1099-or-other-information-return",
      "last_verified": "2026-10-10",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Note: For payments made before 2026, the reporting threshold is $600. For payments made in 2026, the reporting threshold is $2,000.",
      "volatility": "low",
      "from_batch": "1260-adult-studio-and-collaboration-shoots-paperwork-and-taxes",
      "subject": "IRS",
      "topic": "Money.fees revenue split, commission, processing fees, chargebacks",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "first_month",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1260_adult_studio_and_collaboration_shoots_paperwork_and_taxes_fsc_recordkeeping_requirement",
      "category": "Business",
      "title": "[Unverified - being checked] Free Speech Coalition: Safety.legal statute, regulation, legal duty",
      "summary": "[Unverified - being checked] The Free Speech Coalition provides PASS testing and advocacy services for the adult industry, including age verification and banking discrimination support.",
      "body": "The Free Speech Coalition provides PASS testing and advocacy services for the adult industry, including age verification and banking discrimination support.\n\nWhat Free Speech Coalition actually says:\n\n“We are the nonprofit non-partisan trade association for the adult industry. Our mission is to protect the rights and freedoms of the adult industry.”",
      "source_type": "official",
      "source_link": "https://www.freespeechcoalition.com",
      "last_verified": "2026-10-10",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Free Speech Coalition",
      "evidence_quote": "We are the nonprofit non-partisan trade association for the adult industry. Our mission is to protect the rights and freedoms of the adult industry.",
      "volatility": "low",
      "from_batch": "1260-adult-studio-and-collaboration-shoots-paperwork-and-taxes",
      "subject": "Free Speech Coalition",
      "topic": "Safety.legal statute, regulation, legal duty",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "first_month",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r1260_adult_studio_and_collaboration_shoots_paperwork_and_taxes_pineapple_tax_sponsorship",
      "category": "Business",
      "title": "Pineapple Support: Creator_program mainstream creator programmes",
      "summary": "Pineapple Support partners with tax service providers like Duke Tax and Only Tax Deductions to offer specialized tax assistance to adult industry creators.",
      "body": "Pineapple Support partners with tax service providers like Duke Tax and Only Tax Deductions to offer specialized tax assistance to adult industry creators.\n\nWhat Pineapple Support actually says:\n\n“Pineapple Support, the adult industry's leading mental health nonprofit, is pleased to welcome Duke Tax as a supporter-level sponsor. The tax firm for creators joins over seventy adult businesses and organizations in committing funds and resources to the organization.”",
      "source_type": "official",
      "source_link": "https://pineapplesupport.org",
      "last_verified": "2026-10-10",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Pineapple Support",
      "evidence_quote": "Pineapple Support, the adult industry's leading mental health nonprofit, is pleased to welcome Duke Tax as a supporter-level sponsor. The tax firm for creators joins over seventy adult businesses and organizations in committing funds and resources to the organization.",
      "volatility": "low",
      "from_batch": "1260-adult-studio-and-collaboration-shoots-paperwork-and-taxes",
      "subject": "Pineapple Support",
      "topic": "Creator_program mainstream creator programmes",
      "applies_to_country": "Us",
      "tags": {
        "lane": "creator_program",
        "stage": "first_month",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}