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If OnlyFans sent you a letter but not a Form 1099, then it means the $700 was not reported to IRS and there is another issue IRS is looking at. You do have to file an amended return to report the $700 even if you never got a 1099. All income is taxable — whether you received a form or not. But wait until you hear form the IRS.

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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 get 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.

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