What OnlyFans and Content Creators Need to Know About Cosmetic Write-Offs
This question made headlines in the landmark 1994 case Hess v. Commissioner, where an exotic dancer—Cynthia Hess, professionally known as “Chesty Love”—won the right to deduct her breast augmentation surgeries as a legitimate business expense.
Her case wasn’t just about body enhancements—it was about where the IRS draws the line between personal appearance and professional necessity, a topic that’s even more relevant today in the era of OnlyFans, TikTok influencers, and digital content creators.
The Original Case: When Bigger Really Did Mean Business
Cynthia Hess made her living as an exotic dancer. To stand out in a competitive industry, she underwent multiple breast augmentation surgeries, ultimately increasing her bust size to a dramatic 56FF and later 56N. Her motivation wasn’t vanity—it was business.
After the surgery, she saw a significant increase in income. Club owners booked her more often, fans showed up in bigger numbers, and her reputation grew. She viewed the implants as a business investment— “tools of the trade”—and deducted the costs on her tax return under IRC §162(a), which allows for ordinary and necessary business expenses.
The IRS disagreed and denied the deduction, arguing that cosmetic surgery is a personal, non-deductible medical expense.
But Hess took the case to Tax Court—and won.
In Hess v. Commissioner, T.C. Memo 1994-376, the court ruled that:
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- The implants were not suitable for everyday use;
- They had a direct impact on her business income;
- And she intended to have them removed when she retired—further proving they were strictly for work.
The court concluded that the implants were stage props, not vanity items.
Why This Still Matters in 2025
Fast-forward to today. Performers and influencers across platforms like OnlyFans, YouTube, Instagram, and TikTok earn real income—and many invest heavily in their appearance as part of their brand.
Creators frequently ask:
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- Can I deduct hair extensions, Botox, dental work?
- What about wardrobe, makeup, or plastic surgery?
- Where is the IRS’s line between personal upkeep and business marketing?
While most personal beauty enhancements remain non-deductible, Hess’s case created a rare exception. It shows that if a procedure is:
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- Directly tied to generating income,
- Not adaptable for personal use, and
- Clearly intended for business purposes,
… it might qualify as a deduction. But you must be able to prove intent, necessity, and professional use.
A Word of Caution
Hess’s victory is the exception—not the rule. The IRS generally disallows deductions for procedures that improve your appearance, even if they might help your brand. However, in unique circumstances, documentation and context matter.
Just like stage props, lighting equipment, or costumes, an enhancement might be deductible if it meets strict business-use criteria. But guessing wrong can result in audits, penalties, and interest.
Still wondering where your own business expenses fall on the IRS spectrum? We Can Help!
At Juarez Hernández Tax Law, we specialize in navigating complex tax matters—including gray areas like business deductions, IRS audits, and Tax Court representation. Whether you’re on stage or on screen, the key is understanding the legal limits of write-offs in today’s digital economy.
If you’ve invested in your business—cosmetically, professionally, or creatively—contact us to schedule a consultation. Early intervention and proper planning are critical to protecting yourself and maximizing your tax position.