I won a sweepstakes for a free cruise, I did not go on the cruise or use any of the sweepstakes winnings. Do I have to file a 1099-MISC if I didn't use the winnings?

[bealematt]

I won an instagram contest for a free cruise, however I was unable to go on the cruise. I am just wondering, since I didn't participate or use the winnings if I have to report them?

[Mike9241]

 Typically, tax on winnings, like sweepstakes or prize money, should be reported to you in Box 3 (other income) of IRS Form 1099-MISC. This includes winnings from sweepstakes when you did not make an effort to enter and also applies to merchandise won from a game show. I can find nothing that says you're allow to exclude it because you didn't use it.