Gift voucher for donating blood reportable? + What year to report?

[shanesnh]

I got a 5,000 KRW ($3~$4 USD) gift voucher for donating blood in 2024. I received the actual paper card in 2024 which has a QR code to redeem for either a Starbucks drink or 5,000 KRW voucher for a convenience store. 

1. Do I report this as "other income"? 

2. I received the actual paper voucher in 2024 when I donated blood but just electronically redeemed it today in 2025 for the actual usable gift voucher (because I stupidly forgot to do so before the year ended). Do I still report it in 2024 since I received the paper voucher then (even though I didn't redeem it for the actual usable gift voucher by choosing between Starbucks/convenience store and getting the electronic voucher issued with a barcode for the convenience store until today?)

[Opus 17 · Accepted solution]

Yes, it is taxable miscellaneous income.

It is 2024 income because you received the income in a useable format in 2024, even though you chose to redeem it later.