(New account name. Had trouble signing in with old one. Still The Cow. lol)
A store coupon has a cash value. I don't pay income tax on a free chicken sandwich. I also receive many free samples from companies without any tax info or ARV attached at all. Some expect reviews but never enforce it.
The IRS has a website. There they specifically state that while some people may make a profit from a hobby, it does not mean they are self-employed. That's why they give you a list of things to ask yourself and to consider before you make the distinction.
