Technically yes lol
I consider them de minimus gifts not subject to reporting.
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Not tax or legal advice, gfy.
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It’s unclear if the irs agrees with this
Have them call me.
There is no clear exchange of goods or services when sending/receiving zaps. Maybe one can make a case for content creators that have paywalls for content, but anons shitposting and getting zaps falls under the gift tax exemption.