This program could easily be considered a hobby. You are not engaged in the activity for a profit and you have no product to sell to customers since each product is used so that you can create a review for Amazon.
The IRS may eventually give better guidance on this particular activity, but in the mean time there is no profit motive and you are being taxed on what Amazon has decided is the value of those products provided to you free of charge, essentially paying you for your review.
- The Vine is a product review program created by Amazon to provide customers with honest and unbiased reviews. Amazon Vine invites its top reviewers to receive a product for free in exchange for a review. This incentive program benefits both the reviewer and the seller.
@soupnazi02
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