If you're partnered with twitch(which mesns youre making money off of add revenue) then it is reportable income. AFAIK, that's the only way to make money from streaming, aside from "donations", which is an entirely different animal when it comes to taxes. If you're subbed to a twitcher, then them carrying you thru trials could be considered a service that they are providing. You're already paying them every month just to watch their channel and get some emotes that you can only use in their chat stream, so why not? If they are using some method to cheat while they carry you, then that's a bannable offense and all action should be taken against all parties involved. The person who is being carried knew that the carrier was/is cheating and let them do it anyway. But if the carrier is simply good enough to do it, fine. I know people in my clan who can carry both teammates to the lighthouse because they're just that good. Being carried for a "donation" is a grey area, IMO. Do I think it's right? Not really. But you do see people holding benefit bake sales for one cause or another and all the food is donation only. So like I said, grey area. I think that if there isn't a set amount, then it would be allowable. But having a minimum amount is still charging and I think is akin to tax evasion.

"Donations" are not actually donations as far as the government is concerned. The are considered taxable income, basically, it's a tip. If you're a streamer and accept "donations" please make sure you report it, you do not want to be charged with tax fraud.

Given how much some of these streamers seem to get in donations and subscriptions I would love to see what they declare to the taxman. I don't know how it works in the USA but here in the UK they'd probably offset their expenses in streaming very handily to reduce their tax bills.

I'm aware of that. I used to work for tips as a waiter. It's still a different animal; that's why there are for-profit and not-for-profit charity organizations. Tax breaks and different laws and such.