The IRS says that all income is taxable whether you receive a W-2, 1099-MISC, 1099-NEC or not.
What is Taxable and Nontaxable Income?
Generally, an amount included in your income is taxable unless it is specifically exempted by law.
Income that is taxable must be reported on your return and is subject to tax.
It is doubtful that you will receive a tax form for this income.
Given the dollar amount, I would report it as miscellaneous income unless you receive a tax form from Twitch that directs you to report it a different way.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"