No. This would not be considered self-employment income, however it would still be taxable income just not subject to SE Tax.
You will enter this as Other income if you did not receive a 1099-NEC.
If you did receive a 1099-NEC then you will enter this in the section for the 1099-NEC but as you walk through the steps you will select that this is not income from self-employment.
To enter your Amazon gift card income without a 1099-NEC select the following:
- Federal
- Income and Expenses
- Scroll down to Less Common Income and click Show More
- Start next to Miscellaneous Income
- Start next to Other Reportable Income
This will put it on line 8z of your schedule 1 as other income.
(note your navigation may be slightly different due to differences in user experiences)