For the 2023 Tax year, I filed my 1099 NEC from Amazon Vine under "Hobby Income". I did this because:
1. It's not Self Employment income. I'm not going to pay SE tax rate.
2. A tax agent verified with me that it is sporadic/hobby income.
We make no money from Amazon reviews. We can't sell the items for at least 6 months. It's not Self Employment. But if you want to pay a higher tax rate, you can file it under self employment. You won't be wrong in doing so. But neither will those of us that filed it as hobby income.
