TikToker Sarah C. Roberts is setting the record straight about her viral Elon Musk assassination video … telling TMZ she never had plans to off the DOGE leader — and that her taxes have in fact been paid.

The woman who went viral for joking someone should “X” Elon — a play on him renaming Twitter to the single-letter moniker — says she regrets “trying to make stupid jokes on the Internet” and she doesn’t condone any violence.

Sarah tells TMZ she was simply expressing her frustrations with the economy on TikTok, and realizes it wasn’t funny. She adds … “I thought it was protected under free speech but I certainly learned my lesson.”

And for haters wishing death upon her professional career … joke’s on them — she was laid off from the ad agency Wongdoody on Jan. 24, which explains her frustrations.

SR explains … “You get laid off and you hear about these other layoffs and you know it’s harder to get another job. When you don’t have a job, you don’t have much to do and you watch too much news, furthering your frustrations.”

On the topic of her taxes … the former ad agency director says her claim that she has refused to pay up in eight years was a complete exaggeration. She tells TMZ there were issues with her tax information in 2020 and 2021, leading to a delay in payment.

She claims she’s since caught up with New York state and New York City taxes … and is waiting for the IRS to get back to her regarding the past blip. She even says she’s owed money … and paid $35,000 in federal taxes — not including Social Security and Medicare — last year.

Sarah says she’s not too worried about the IRS investigating her … though she confirms she’s hiring a new CPA to make sure she has all her ducks in a row.

As for her TikTok career … she was banned from the site. But Sarah says she was never trying to become an “influencer” in the first place!