My wife and I received some money from Swagbucks last year, about $3700 approximately. But we did not receive a 1099 MISC. How should we file this?

[LisaBr]

Since you did not receive any tax documents, the IRS is not expecting you to report any income from this. Once you do the math and deduct your expenses, you might have a loss.   The cost of your computer, internet, electric bill, home office, and more can be considered business expenses.

It is not necessary to report this unless this is how you earn a living. The IRS is not expecting you to report gross receipts and you probably don't have income once the expenses are considered. I would not report a loss because the IRS is likely to disallow this as a hobby loss.

The Supreme Court defines income as "undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion."  [From:  http://supreme.justia.com/cases/federal/us/348/426/case.html]

Your gift cards sound like they fit into this description of income.