Over the last three years, YouTube has paid its creators more than $50 billion dollars through the YouTube Partner Program. No doubt, the tax implication of such amount cannot be ignored. YouTube pays creators several ways, with advertisement revenue being the most significant amongst all pay-outs. Brands have found that working with content-creators has not only helped market their products and services to a wider audience but made their brand more trusted by customers thanks to the creators’ “influence”.
Source Taxguru