Does anyone do returns for online content creators? For now the following is a hypothetical question, but I am surprised it has not yet been asked here.

Patron of the arts that I am, I contribute (voluntarily, not by subscription) to the support of a YouTube channel in the UK. What if a thousand other Americans do the same? Should the creator be filing US tax returns?

And what should an American creator do with contributions received from dozens of other countries? Is the income sourced to where the videos are uploaded, where they are made, or where they are viewed? In many cases, it’s three different places.

There are also online channels that provide both free content, and content that is available only to subscribers through platforms like Patreon. Should that make a difference? Some of it might qualify as tips, but only if it is reported and the taxpayer’s income is below cutoffs.