I get material from everywhere! The funny can be pulled from almost anything.
As soon as an idea hits me, I must write it down. Do you know how many bits I’ve lost because I didn’t write them down? Most times a bit comes to me while I’m driving. Since I can’t write it down while I’m driving, Siri comes in handy. “Hey Siri! Create a note that says…” There have been times that I’ve created notes but when I’ve gone back, I have no idea what the note meant. I had a note that said, “Whiskey dick”…no idea what I was thinking or where I was going with that one.
If a topic or an idea keeps popping into my head, I know I’m on to something. My first step is to write it down. I just need to write it out completely with no thoughts about humour or how long it is, etc. Once I’ve done that, I edit, taking out the unnecessary details. Then I add the funny. Sometimes the funny is already there, most times I have to add it.
Most of my material is based on my own real-life experiences. It’s about things I’ve been through, witnessed, etc. Although it seems strange, in my experience, the most painful experiences make the best bits.