I've never seen this one before - a client was sent a 1099-Misc with an amount in Box 7 for the value of a variety of free sample products they were sent in exchange for providing reviews for those products on Amazon. They were never paid any actual money for this work and were shocked to find that they're being treated as self-employed and taxed as such for receiving a handful of disposable health care products. It seems to me that the sender should have written off the distribution of the samples as a business expense but should not be sending a 1099-Misc to this person. Am I correct in my logic?