I have a question about how fair market value works. This is in reference to the Amazon Vine program, where you choose items from a list, Amazon sends them, and you review them in exchange for the item. The amount on the 1099 is determined by the fair market value of the items, which they say is NOT determined by them and they cannot change that number. Okay, I guess. But what about when the item is pulled from Amazon for any reason? No Longer Available. You can't even view the item page because it's not just out of stock, but does not exist as an Amazon product anymore, and so my review no longer exists either. Shouldn't that be removed from my list since there is no fair market value on an item that doesn't exist? Or does it only count the value at the time of transfer of ownership? It seems like it should remain for sale for a certain period after being reviewed to be counted.