The receipt of cash or cash-equivalents is considered taxable income by the IRS.
There are, however, "de minimus" considerations with respect to reporting amounts so small as to make accounting for it unreasonably or administratively impracticable.
If you are not actively soliciting these surveys, the individual amounts are small (< $10), the payments so infrequent as to be immaterial relative to your overall income (e.g. a few hundred dollars in total?), I wouldn't be concerned about reporting them.
Should you choose to report them, here are the steps:
- Go
to Less Common Income, Miscellaneous Income and Other reportable income
(enter "other reportable income" in the Search Box and Select
"Jump to other reportable income")
- Continue
to the screen "Other Taxable Income". Enter the description
as "Survey Gratuities". These are NOT wages.
