1099 MISC BOX 3

[afairbank]

I work for a car dealership and received a 1099-misc from our tire distributor. They have a reward/incentive program where if you sell tires to customers you get points that can be redeemed for prizes such as trips or gift cards etc. They reported $1,500 in box 3.

-Would I consider this self employment, prize earnings or a manufacturer incentive payment?

[robtm]

If you receive it for selling more tires it seems that it would be an incentive payment.