medical co-pay assistance program and mobile plan treat

Hi

 

I have two cases and I want to double check whether there should be reported or not.

 

1. I am taking one very expensive medication with presciption. The medical company offers co-pay assitance program to help pay/waive the co-pay (around 100 dollar per month). 

 

2. The mobile phone company offers me the special treat to have around 10 dollars bonus credit in the mobile phone account if I purchase any plan or a credit top up.

 

May I ask do I report the taxes for these two cases? Personally I think I do not need to report anything, but I am not 100% sure.

 

Many thanks,

 

Regards,

 

Helen