kw09
Level 2

PR Sample Product as Income

I receive a monthly paycheck (and 1099) as a contributing writer for a news site. I cover industry news and often write reviews about products. In order to cover the products, I receive sample items from external PR teams hoping to receive honest coverage of their product. If the PR team does not want the item to be sent back and I end up keeping the product, do I need to report that as income?