The 1099-MISC is a tax form used to report miscellaneous income, including income from self-employment sources such as OnlyFans. It shows the total amount of money you made from a particular source, in this case, OnlyFans, in a calendar year. If you earned more than $600 from OnlyFans, you’ll receive a 1099-MISC form from them, which you’ll then need to report on your tax return.