As an independent contractor, you will receive various forms from the companies you partner with, for each cooperation. Please note that these documents will vary per country. In the US, you will receive Form 1099-NEC from each partner who pays you $600 or more. For payments less than $600 Form 1040-NEC is to be filled. Creators earning on YouTube and operating outside of the US will receive Form W-8BEN to share their tax information. To file taxes on gifts, if those gifts are not monetary, you need to assign them a monetary value. Then, complete Form 709, the Gift Tax form to legally accept the gift and ensure that all legal obligations are covered.