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It depends.   Usually cash back is simply a rebate of yiur own money and is not taxable since you are just getting some of your own back that you already paid tax on.   But some "cash back" includes other offers that are not rebates which can be taxable.

Here's an article about that.
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**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**