Taxes for feet pic sellers, in plain English
If you sell feet pics in the US, the money is income. Here is when forms show up, when self-employment tax starts, what you can deduct and what to keep, so tax season is boring.
Updated October 2026. General information, not tax advice.
The numbers that matter
| Amount | What it means |
|---|---|
| Any amount | Selling income is reportable on your return |
| $400 net profit | Self-employment tax applies; file Schedule SE |
| $500 in sales here | We ask you for a W-9 or W-8BEN |
| $600 in sales here | New sales pause until your form is on file |
| $20,000 and 200 sales | Federal 1099-K reporting line for payment apps and marketplaces |
Self-employment tax is 15.3%: 12.4% for Social Security and 2.9% for Medicare. It applies on top of income tax once your net earnings from self-employment reach $400 for the year.
Hobby or business
If you sell regularly to make money, the IRS will usually treat it as a business. Business income goes on Schedule C, where you can subtract your costs. Hobby income is still taxable, but hobby costs cannot be deducted. Most active creators are better off treating it as a business and keeping records.
What to track
- Each sale and tip: the date and your price. Your Financials page lists every payout with its date and can export a CSV.
- Polish, pedicure and skincare supplies bought for shoots.
- Props, backdrops, lighting and a fair share of your phone or camera.
- A fair share of phone and internet bills used for selling.
- Any paid boosts or ads you bought to promote your profile.
Count each sale at its US dollar value on the day you are paid. That is the price you set, since buyers pay the processing fee separately. If your payout app holds money in something other than US dollars, ask a tax professional how to report any later change in its value.
Getting through tax season
- Download your sales and tips for the year from your Financials page.
- Add up your costs from your receipts.
- Report profit on Schedule C and, if it is $400 or more, self-employment tax on Schedule SE.
- If you expect to owe $1,000 or more next year, the IRS expects quarterly estimated payments.
- Check your state's rules too. Most states tax this income as well.
Privacy on tax forms
Your tax ID is stored encrypted and your form is only used for tax reporting. Buyers never see it. Forms like a 1099-K list payments, not what was sold. See our privacy policy.
Sources
- IRS: Understanding your Form 1099-K
- IRS: Self-employment tax (Social Security and Medicare)
- IRS: About Schedule C (Form 1040)
- IRS: Estimated taxes
This page is general information about US federal taxes, not tax advice. Rules change and every situation is different. For advice on your own taxes, talk to a tax professional. Creators outside the US should check their own country's rules.
Common questions
Do I have to pay taxes on selling feet pics?
Yes, in the US. Money from selling content is income, and the IRS says you must report it whether or not you receive a Form 1099-K.
Will I get a 1099-K?
The federal reporting line for payment apps and marketplaces is more than $20,000 across more than 200 transactions in a year, and some states set lower lines. You may get one below those amounts too. Either way, the income is reportable.
Why does TootsieTrader ask me for a W-9?
So that if we ever have to report your sales, we have the right details and selling is never interrupted. We ask once your yearly sales reach $500 and pause new sales at $600 until a form is on file. Creators outside the US fill in a W-8BEN instead.
What can I deduct?
Ordinary and necessary costs of selling, such as polish and pedicure supplies used for shoots, props, lighting, and a share of your phone and internet if you use them for the business. Keep receipts. A tax professional can tell you what applies to you.
Does the buyer processing fee count as my income?
No. The buyer pays it on top of your price and you never receive it. Your income is the price you set, which is what arrives in your app.