If providers are reporting their income and we report our expenses, that would provide a cross check for the IRS.

I doubt we can deduct very much, but it would help catch tax dodges. Not that anyone in the hobby would do such a thing. But if you are as tax payer, and you have to buy provider services with after taxed money...

You can file as an entertainer/exotic dancer. Make sure you pay your taxes on time otherwise you could be penalized. The IRS has a scheduled for those dates.

Years ago, I read some article by or about a porn star. She was an "independent contractor" and always declared her income / earnings because she knew the possible consequences. Her father was a CPA and he did her taxes for her. One of the funny things was claiming hundreds of pairs of panties as a legitimate deductible business expense.