It sounds like it should be included in gross income.
Employee compensation includes everything you receive in payment for personal services.
IRS What is Taxable and Nontaxable Income states:
Generally, an amount included in your income is taxable unless it is specifically exempted by law. Income that is taxable must be reported on your return and is subject to tax. Income that is nontaxable may have to be shown on your tax return but is not taxable.
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