"Bartering is the exchange of goods or services. A barter exchange is an organization whose members contract with each other (or with the barter exchange) to exchange property or services. " IRS Topic 420
Amazon is using the value that they would sell the air fryer, legos or shampoo for the amount they include on the 1099-NEC. This could easily be seen as a side job as a product reviewer.
You do not have to have cash in your hand to be considered to make a profit. A profit is defined as gross income minus adjustment to income. As mentioned, bartering is considered income.
Be aware, if you choose to report this as hobby income and the IRS does flag it and audit you and determines that it should have been self-employment income, you could be subject to penalties and interest for underreporting your tax liability.
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