How do I list income from a Point Based Timeshare which I sell off some of my points to cover a portion of fees. I am given $8-10 per 1000 points. This cover 10-20% of fees. I was paid by Zelle and then Agent closed business.

[Djpe]

We own a point base timeshare ,and receive $8-10 per 1000 points. Can be used at over 70 locations  and one day of rent will use from 5,000 to 100,000 points, depending on locations and time of the year.  Is there a place to list this income when you do not have a 1099 form?  Agent paid for 590,000 points last year using Zelle.  I just found out that Agent closed business last year. 

[RobertB4444]

This sounds like a discount program, not an income stream.  If you are purchasing points with money that you have already paid taxes on and then exchanging those points for goods and services then this doesn't need to be reported on your tax return at all.  That's just how you are spending your money.

If you are earning points through some program then you would report the value of the points that you earn as "Other Income" on schedule 1 of the 1040.

@Djpe