Deductions & credits

It's unlikely that you would have less taxable income after entering Form 1099-NEC for Amazon Vine income. You might wish to review your entries:

TurboTax Online/Mobile: Go to the 1099-NEC screen under Wages & Income.

TurboTax Desktop:

1. Go to Federal Taxes.
2. Go to Wages & Income. 
3. If asked How do you want to enter…?, select I’ll choose what I work on.
4. Under 1099-MISC and Other Common Income, select Start or Update next to Income from Form 1099-NEC.

      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 What type of income is on your 1099-NEC, check the box for Hobby (if you did NOT intend to make money) or Self Employment Income (if this is a business for you) and click Continue.

In general, all Amazon Vine income is taxable. If you report this as Hobby Income, note that 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.) However, Hobby Income is not subject to self-employment taxes.

If you pursue this activity as a business with the intent to earn a profit, report this as self-employment income on Schedule C (subject to self-employment income tax). In this case, you can report business expenses. These are typically limited to office and internet expenses. The net income would be subject to self-employment taxes.