Penny, if you insist upon characterising street musicians as beggars, so be it. You're not the only one. Now I know that you're one of the majority of passersby who don't tip -- no big deal. I'm just dismayed that such a misanthropic individual is participating in a musician's forum.

Many years ago, when I was busking full-time, I did not file a tax return. If I had gone to the trouble to file with the IRS, I would not have owed income tax because my annual income was below the threshold for taxation. It's true that I failed to pay FICA "payroll" taxes, but then again I am not credited with having made any Social Security contributions over those few years, so the loss is as much my own as the government's.

If and when I start back again as an older adult with a full-time, fully-taxed day job, I would probably not declare whatever little extra income I would collect. In any event, if I *did* feel constrained to make full disclosure -- for example, if I were conspicuous enough that I thought the government would know about my musical activities -- I'm sure that I could declare enough busking-related expenses to show a loss and, in the end, pay *less* in net taxes.

I do not believe that the tax issue has any bearing on the question of whether playing in public for tips is "begging" or a legitimate way to earn income from voluntary contributors.