When does OnlyFans send out 1099 forms? OnlyFans makes Form 1099-NEC available to US creators who submitted a W-9 by the IRS deadline of 31 January, covering payments made in the previous calendar year. For an American living in the UK, that form covers January to December, while HMRC taxes a year running from 6 April to 5 April.
That mismatch is the real problem for US creators in Britain. Your 1099 is useful for the IRS, but it is the wrong period for your Self Assessment return. Using it unadjusted is one of the most common errors we correct for creators who have moved to London, Manchester or Edinburgh.
When does OnlyFans send out 1099 forms each year?
The IRS requires payers to furnish Form 1099-NEC to recipients by 31 January, as set out in the IRS guidance on Form 1099-NEC. In practice, creators report the form appearing in their account or by email in late January. If 31 January falls on a weekend, the deadline moves to the next business day.
Who receives one
Only creators who completed a W-9 as a US person receive a 1099. Non-US creators complete a W-8BEN instead and receive no 1099. For payments made in 2025, the reporting threshold is $600. For payments made after 31 December 2025, the One Big Beautiful Bill Act raised the 1099-NEC threshold to $2,000, with inflation indexing from 2027. A creator who earned $1,500 in 2026 may therefore receive no form at all, yet still owes tax on that income.
How do I get my 1099 from OnlyFans?
Look first in the email inbox linked to your creator account, including spam folders, for a notice that your tax form is ready. Then check the payout, banking or tax area of your account settings, where the downloadable PDF usually sits. If nothing appears by mid-February, contact OnlyFans support through your account. Keep your monthly earnings statements regardless, because they are what you will rely on for the UK return.
Why the 1099 does not match your UK tax year
HMRC taxes sole traders on profits arising in the tax year, 6 April to 5 April. Since basis period reform took full effect for 2024/25, there is no longer any overlap relief or "current year basis" shortcut. If your accounts run to 31 December to mirror the 1099, GOV.UK basis period guidance requires you to apportion two sets of accounts into each tax year.
That apportionment creates a timing headache. The 2026/27 return is due on 31 January 2028, but it needs a slice of your 2027 calendar-year profit. Consequently, many calendar-year creators end up filing with provisional figures and amending later.
How the months map across
| Payout month | US return (calendar year) | UK return (tax year) |
|---|---|---|
| January to 5 April 2026 | 2026 Form 1040 | 2025/26 Self Assessment |
| 6 April to December 2026 | 2026 Form 1040 | 2026/27 Self Assessment |
| January to 5 April 2027 | 2027 Form 1040 | 2026/27 Self Assessment |
| Accounting date 31 March or 5 April | No effect | Treated as tax-year aligned, no apportionment |
The fix we recommend
Keep your UK books on a 31 March or 5 April accounting date and build each Self Assessment figure from monthly payout statements. Then use the 1099 only as a cross-check for the US return. HMRC treats a 31 March to 5 April accounting date as matching the tax year, so no apportionment is needed. In addition, the cash basis is now the default for sole traders, which suits payout-driven income.
Worked example: a US creator in Manchester
Consider an illustrative creator, Jordan, a US citizen resident in Manchester since 2024. Jordan's 2026 Form 1099-NEC shows $96,000 in box 1. Monthly statements show the split below, before expenses.
| Period | Payouts | Where it is reported |
|---|---|---|
| January to 5 April 2026 | $21,000 | US 2026 and UK 2025/26 |
| 6 April to December 2026 | $75,000 | US 2026 and UK 2026/27 |
| January to 5 April 2027 | $27,000 | US 2027 and UK 2026/27 |
| Total for UK 2026/27 | $102,000 | Converted to sterling for SA103 |
Jordan's UK 2026/27 income is $102,000, a figure that appears on no single 1099. Furthermore, each month must be converted to sterling, using HMRC's published monthly exchange rates or the actual rates received, applied consistently. Had Jordan simply typed the 2026 1099 figure into the UK return, the return would have been understated by $6,000 and drawn from the wrong months.
Gross or net: check box 1
Before using any 1099 figure, reconcile it to your statements. If box 1 reflects the gross amount fans paid, the platform's commission is a deductible expense on Schedule C. If box 1 reflects your net payout, deducting the commission again would double-count it. Either way, the reconciliation takes ten minutes and protects both returns.
What HMRC can already see
Since 1 January 2024, UK digital platform operators must collect seller details and report income to HMRC each January, under the digital platform reporting rules on GOV.UK. OnlyFans is operated by Fenix International Limited, a UK company, so you should assume HMRC can compare your payouts with your return. Those reports run on a calendar year too, which is another reason to keep clean monthly records.
If your UK trading income passes the £1,000 trading allowance, you must register for Self Assessment by 5 October after the end of the tax year. Our guide to the UK trading allowance for US citizens explains how that allowance interacts with Schedule C.
Bringing the two returns together
Once both figures are right, the UK income tax on your creator profit is usually credited against US tax on Form 1116. Because the UK year ends on 5 April, the credit for a given UK year must be matched carefully to US years, which our foreign tax credit and double taxation guide covers in detail. For the US side of the form itself, see our earlier post on the OnlyFans 1099 form, and for missed UK deadlines, our note on Self Assessment late filing penalties.
If your 1099 and your UK figures do not reconcile, book a consultation and we will rebuild both years from your statements.
Frequently Asked Questions
When does OnlyFans send out 1099 forms?
OnlyFans makes Form 1099-NEC available to eligible US creators by 31 January, the IRS deadline for furnishing the form, covering payments made in the previous calendar year. The form is usually delivered electronically, with an email notice and a downloadable copy in the creator account. Creators abroad receive it on the same timetable.
How do I get my 1099 from OnlyFans?
Check the email address linked to your OnlyFans creator account, including the spam folder, for a notice that your tax form is ready. Then look in the payout, banking or tax section of your account settings for a downloadable PDF. If no form appears by mid-February, contact OnlyFans support from inside your account.
How can I see my tax info on OnlyFans?
Your tax details, including the W-9 or W-8BEN you submitted, are held in the account settings area that controls payouts and banking. Your earnings statements show income by month, which is more useful than the annual 1099 for a UK Self Assessment return. Download those statements every month rather than relying on year-end access.
Will I get a 1099 from OnlyFans if I earned under $2,000 in 2026?
Possibly not. The One Big Beautiful Bill Act raised the Form 1099-NEC reporting threshold from $600 to $2,000 for payments made after 31 December 2025. A creator paid less than $2,000 in 2026 may receive no form. The income remains taxable and must still be reported on Schedule C of Form 1040.
Can I use my OnlyFans 1099 for UK Self Assessment?
Not directly. A Form 1099-NEC covers the calendar year, 1 January to 31 December, while UK Self Assessment covers the tax year from 6 April to 5 April. A US creator in the UK should build the SA103 figure from monthly payout statements, converted to sterling, and use the 1099 only as a cross-check.
Do non-US OnlyFans creators receive a 1099?
No. Form 1099-NEC goes only to creators who certified US status on Form W-9. Non-US creators, including British citizens living in the UK, complete Form W-8BEN and receive no 1099. They report their income to their own tax authority, which for UK residents means HMRC through Self Assessment.
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