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Firstly, thanks for the response. 

The reasons I specifically asked about the US is because Itch.io is a US company and I'm not from the US. I'm actually from the UK. When it comes to doing taxes over here I'm pretty confident however when it comes to the US I have no clue. I have a feeling that I might have to file a 1040NR tax return, however it all depends on whether or not selling on Itch.io, for US tax purposes, is classed as "being engaged with a trade or business". 

From what I can gather from your reply, selling things on Itch is classed as "being engaged with a trade or business" for US tax purposes?

Thanks. :)

(+1)

1040NR and SCHEDULE 2 part 2 files are what you need to file tax  if you never been in the USA but are selling digital goods. The IRS made this simple table for anyone to understand what needs to be filled: https://www.irs.gov/instructions/i1040nr

Thank you so much for your help.