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The SE tax is already included in your tax due or reduced your refund. It is on the 1040 Schedule 2 line 4 which goes to 1040 line 15. The SE tax is in addition to your regular income tax on the net profit. You do getonlyfans refund to take off the 50% ER portion of the SE tax as an adjustment on 1040 Schedule 1 line 14 which flows to 1040 line 8a.

In that case, person 1 is the sole owner of the onlyfans business, and person 2 is their subcontractor (not employee--that would create a huge hassle), and they have separate businesses. However, if it is a true partnership, where responsibility and decision making is shared, then it must file a partnership tax return.

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