Focus Group "points"

I've been trying to get an answer from SAGO/FocusGroup.com for months now but to no avail so I thought I'd check here.

 

My husband did a focus group with SAGO last year and accumulated around $900 worth of points but didn't redeem his points until February 2024. 

 

He had to fill out a W9 during one of his visits to the office but we never received a 1099-Misc. 

 

We do plan on reporting the income even if we don't receive a 1099, but the question is—will we have to report his rewards on the tax return for 2023 or the one for 2024 since he didn't claim his points until 2024 (and Virtual Reward Center also asked us for his SSN at the time of redemption of his last batch, which pushed him over the $600 threshold)? 

 

I just want to avoid having to pay twice for the same amount (2023 and 2024) or have to pay a penalty for some procedural hiccups on their part. 

 

Many thanks.