The IRS addresses this income in this IRS publication.
IRS Publication 525 Taxable and Nontaxable income, here, page 35 states:
You must include as other income on Schedule 1 (Form 1040), line 8z (or Schedule C (Form 1040) if you're self-employed), incentive payments from a manufacturer that you receive as a salesperson. This is true whether you receive the payment directly from the manufacturer or through your employer.
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