Amazon Vine program

[Naturepunk]

Hello, I received a 1099-NEC from Amazon for being a member of the Vine program. Amazon places an Estimated Tax Value on each item ordered from the program and adds them all up to generate a total that is reported on the 1099-NEC. My question is since I am only required by the rules of the program to review 50% of the items received, wouldn't I only be responsible for the tax on those items, and the other 50% would just be like Amazon gave me those items free as a promotion, since no "work" was done? There was no reciprocal trade of services for the free product. If a company sends you something for free, does it become income?

Thanks,

[CatinaT1]

Yes. Since you are part of a program where you are regularly sent items for potential review, the value of the item is taxable. Just like if you open an account at a bank and get a "free" toaster, the value of that toaster is taxable.