I won a non-cash prize (a video capture card) in December 2021. The MSRP is about $100 USD. I was notified I won in December 2021, but didn't actually receive it in the mail until around January 1st or 2nd 2022. My question is, for what tax year should the prize be reported? 2022 or 2021?
A somewhat related question: I applied for a $150 signup bonus for a checking account in December 2022. Due to some ID verification issues, I had to call them and ask them to apply the promotion to my account, which they did and I received the bonus in January 2023. Even though I started the process in 2022, I'm assuming that I would report that $150 for tax year 2023?
