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Amazon sends you a 1099-NEC because it's required by the IRS.  

When you review the items, you are providing a service in exchange for something of value. 

This is "compensation" (or "work") under US tax law, and that is why you're taxed on the income the same as any other contract worker. Tax law doesn't distinguish much between cash and non-cash compensation. It doesn't matter if Amazon or another party funds that compensation. In the end, you are the person being compensated and that compensation is taxable.

That said, there is a way for 1099-NEC income to be treated as "Hobby Income" if the income is not for work, but rather a hobby. 

Here are the instructions for entering the 1099-NEC so that it shows as hobby income: 

Open your return and go to Federal >> Wages & Income >> Other Common Income >> Income from Form 1099-NEC. Click Start/Update.

Or go to Tax Tools >> Tools >> Topic Search. Enter 1099-nec then click Go.

1. On the screen Did you get a 1099-NEC?, click on Yes
2. On the screen Do You Want to Enter Your 1099-NECs Now?, click on Add a 1099-NEC
3. On the screen Let's get the info from your 1099-NEC, enter your information and click Continue
4. On the screen Describe the reason for this 1099-NEC, enter a reason and click Continue
5. On the screen Does one of these uncommon situations apply? Select This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby and click Continue.

These entries will report the income on Schedule 1 Line 8z Other Income. The total from Schedule 1 Line 10 flows to Form 1040 Line 8 as ordinary income.

Be aware that if the 1099-NEC is reported as Hobby Income the IRS might look at your return more closely. Here is how the IRS describes a hobby. 

Reporting the income as a hobby means you will pay Income tax, but not Self-Employment Tax on that income. Prior to 2018, taxpayers were able to deduct hobby expenses (not more than the income) if the taxpayers used the itemized deduction. The Tax Cuts and Jobs Act eliminated itemized miscellaneous deductions, including hobby losses, until after the 2025 tax year. (i.e., Hobby expenses are not deductible from 2018 to 2025.)

You might want to consider whether the tax obligations and reporting responsibilities are worth the value of program participation.