Since this is a hobby or occasional income with no profit motive, you may report this as "Hobby/Other Income" on your personal tax return. The IRS won't let you deduct hobby expenses, but your State may. You'll find an option to report hobby income & expenses under Less Common Income >> Miscellaneous Income.
You won't enter the income under the Form 1099-MISC topic if reporting hobby income, even if you received a 1099-MISC from Twitch.
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