The United States government is currently working on a proposal that would make it so that you do not have to pay taxes on tipped earnings. Great news if you’re one of the dozen or so servers in this country who actually declare your tips!

However, in order to define “tips” as part of the law, the government has to consider some interesting questions. For example, we can all agree that slipping my server a $5 for bringing me some extra toast for free qualifies as a tip. But what if I slipped that same server a $5 so I could take pictures of their feet?

This is a question that is genuinely being debated by the IRS right now. Specifically, that debate is happening with platforms like OnlyFans.

According to Newsweek, the Trump Administration has signalled that ‘No Tax On Tips’ will not apply to adult performers. That said, it *will* apply to “digital content creators.” Consequently, some may argue that their OF does not constitute adult content and that they should, therefore, be exempt from taxes on their tips.

The only way to determine whether your content meets that standard, Newsweek speculates, is to have an IRS agent watch it and tell you if it’s prude enough to be tax-free.

Is that what’s actually going to happen? We don’t know yet, but there doesn’t seem to be any clear alternative. Plus, the U.S. government hasn’t exactly laid out a framework for what would constitute adult content.

But if you’re an adult performer, you should probably get a demo reel together — there’s an IRS agent who needs to watch it!