Yes. U.S. citizens and residents are taxed on all worldwide income, whether they received a Form 1099 or not.
To report your referral bonus:
- Click Federal in the left column
- Click Wages & Income
- Scroll down to Less Common Income. Tap Show more
- Select Miscellaneous Income, 1099-A, 1099-C
- Select Other reportable income
- Say Yes to Any Other Taxable Income?
- Enter a description (Rakuten referral bonus) and amount ($120)
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