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Taxes and the Adult Performer

It's a new year, so let's talk about something unpleasant, like taxes.

One the less pleasant duties I have is handling notices from the IRS or the California Franchise Tax Board that a performer hasn't paid their taxes, and I need to withhold money from them next time I pay them.

Being a performer means you are in business for yourself, and one of the things that you need to be aware of it how much taxes really are. They're a lot.

When the producer hands a performer a $1,200 check for a shoot, how much of that can the performer "really" keep, and how much of it goes to taxes?

Let's assume that a performer shoots enough to make $108,000 a year. Then, let's deduct $8,000 for business expenses (Uber, costumes, makeup, etc.). That leaves a net business income of $100,000.

A self-employed businessperson in California who makes $100,000 per year will owe $36,947 in tax. That means of that $1,200 check, you really only get to keep $756.64 of it; the rest is gone in taxes. And that doesn't count the agency's fees, if you are with an agency.

So:

It's hard to remember that when someone hands you a $1,200 check that most of that isn't "really your money." No one likes paying taxes, but trust me: the alternative is much, much worse.

January 2, 2017