You don't have to file your Amazon Vine 1099 NEC as self employment or a Business. You will file it under "other income", hobby income. Now keep in mind, when filing as Hobby income, you can NOT claim expenses. But your 1099 NEC total is so low, you said just over $600, correct? You shouldn't feel a tax hit with that small amount. I've been in the Vine program going on 4 years now. Ive always filled it under "Hobby income", as its not a business, I don't deduct any expenses, I make no money from the products I receive, Amazon forbids us Viners from selling any item for the 1st 6 months we own it. And that 6 months starts with the date you requested the item. You will have to file because Amazon is legally obligated by the IRS to report a 1099 NEC on every one of us Vine reviewers. You may have some Viners tell you that you have to file it under SE. Thats not true. Its perfectly legal to file as hobby income. You're not receiving any "money" from Amazon, although the IRS does consider the products we received, as compensation. Although its Non Employee Compensation. I am not a tax professional nor am I a lawyer, so I can't give you professional or legal advice, but I can let you know that its perfectly legal to file your 1099 NEC from Amazon Vine, under Hobby income. I hope this helps you out a little. Just remember, when filing as "Other Income", Hobby income " you can't make any deductions or expense your Internet usage. If you start claiming expenses, then its a business or self employment. Good luck.
