If I received a $25 Visa gift card for test driving a car, is that considered taxable income?

[ToddL]

Was this reported to you on a Form 1099-MISC?

[kvanvoo]

No, I did not receive a 1099-MISC from the Toyota Dealership

[ToddL · Accepted solution]

Given the amount involved, in my opinion this is not taxable income. 

You didn't provide any product or service in exchange for the gift card; on the contrary, you gave them an opportunity to sell you something.  That opportunity came at your expense in time and travel.