{"slug":"twitch","name":"Twitch","category":"creator","workerTerm":"streamers (Affiliates and Partners)","classification":"Twitch's Monetized Streamer Agreement says the streamer and Twitch are independent contractors and that the agreement creates no agency or employment relationship.","taxForms":"Through Amazon Tax Central, Twitch issues Form 1099-MISC for royalty income and Form 1099-NEC for service income (many creators get both), postmarked on or before January 31. For 2026 payments, the federal threshold is $2,000 for 1099-NEC and most 1099-MISC payments ($10 for royalties).","platformFees":"Subscription payouts are the percentage of net revenue shown in the streamer's dashboard; the Plus Program raises it to 60/40 (Level 1) or 70/30 (Level 2) for qualifying streamers. Bits used in Extensions pay 80% of 1 US cent per Bit. Affiliates pay payout fees, while Twitch covers them for Partners.","payouts":"Affiliates and Partners are paid on or around the 15th of each month for the prior month's revenue (Net-15) once the balance exceeds $50 ($100 for wire transfer).","deductions":["Streaming PC, GPU, capture card, webcam, and microphone","Streaming software, overlays, alerts, and music licensing subscriptions","Business share of high-speed internet","Games bought specifically to stream (business-use share)","Payout processing fees (Affiliates)","Paid moderators, editors, and graphic designers"],"watchOuts":["You may get two forms (1099-MISC for royalties and 1099-NEC for services); report both.","If the tax interview is incomplete or expires, Twitch may apply default withholding of up to 30% until it's updated.","Your payout history shows taxes and fees taken out, so payouts won't match the gross revenue in your dashboard.","Sponsorships and third-party tips (outside Twitch) are taxable even if no form arrives."],"competitors":["youtube","kick","tiktok","facebook"],"sources":["https://legal.twitch.com/en/legal/monetized-streamer-agreement/","https://help.twitch.tv/s/article/amazon-tax-information-interview-and-irs-annual-reporting-faq?language=en_US","https://help.twitch.tv/s/article/plus-program?language=en_US","https://help.twitch.tv/s/article/earning-revenue-from-bits-in-extensions?language=en_US","https://help.twitch.tv/s/article/streamer-benefits?language=en_US","https://help.twitch.tv/s/article/when-am-i-getting-paid?language=en_US","https://www.irs.gov/instructions/i1099mec","https://www.irs.gov/businesses/gig-economy-tax-center","https://www.irs.gov/publications/p334"],"asOf":"2026-10-07","url":"https://gigaverse.ai/platforms/twitch","affiliated":false}