Yes. if you are getting paid to play games, then this income would be taxed. If you are doing this as a side job, then this would be subject to Self-Employment Tax.
You can make payments to cover your taxes directly on the IRS website. Your self-employment taxes are 15.3% of what you earn. Then you also have your regular ordinary income taxes and don't forget your state and local. You can generally pay on their websites as well.
And yes, you should make payments as you go throughout the year so you do not get a penalty for underpayment.
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