- 8d 11h 20m
Is the balance (on your twitch account that you accumulate) in USD? If the balance is in USD, then the moment you get the money, it's taxable. And by "you get", I mean by the time it hits your USD balance on twitch. Not when it gets in your bank account.
Donations usually are outside Twitch, so whether or not that gets reported properly depends on what platform they are using to manage that. Shroud's is linked to paypal...J9 once tried to pay rent via a dono to troll chat for saying he was a freeloader, and Shroud said he was going to cancel it because he didn't want paypal taking a cut of the rent money lol.