He received the points in 2023, but redeemed (i.e. he converted the points into gift cards) them in 2024.
I was all ready to report these in 2023 but the fact that the Reward Center asked his SSN when he converted the last batch (that pushed him past the $600 threshold; he was not asked for a SSN for the first batch) makes me think they'll also issue a 1099 in 2024? Does my concern make sense?
