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I think you just take the cash using Stripe or whatever. It gets deposited in your bank account and you claim income tax on it.

i don't want liability

What are you talking about? You make revenue, you disclose the revenue, you file taxes. Doesn't matter if you do it as a private person or as an LLC.

You can incorporate to reduce liability easily, it does not cost a lot of money in most jurisdictions.

You have personal liability either way if you are the one writing the code, marketing to customers, etc.