I want to start selling some of my projects here and am curious about if I need to file a US tax return. So I just wanted to ask if anyone here has had experience with having to do this. I don't plan to make a lot of money, probably < $50. However to my understanding if you receive US income (such as being paid by Itch.io) you need to file a non-resident tax return (as I'm not from the US). Just wanted to ask if anyone here has experience with having to do this or if I just misunderstood something when looking this up. I'm not looking for any legal advice, just want to know if anyone has had any experiences with this.

Thanks in Advance!

It depends on your country of residence.  If you live in a country with a double taxation agreement with the USA you don't have to pay tax, or file a tax return in the USA - as long as you're legally doing the necessary in your own country.

If you select “Collected by Itch”, then you would need to complete an interview, to decide how much of your money will be paid to taxes. That way, Itch.io takes care of paying sale taxes to the US based on your sales.

If you select “Direct to you” instead, money from sales will go straight to your account, but you are responsible for paying sale tax in the US.

Either way, you are still responsible for paying income tax in your own country, which is a different process depending where you leave. If unsure, you can always ask a professional.

You can read more details on Accepting Payments and Getting Paid.