PhoebeRoberts
Level 11
Level 11

They bartered goods in exchange for their personal services to the tune of more than $600; sounds like it gets reported on a 1099-MISC to me. When I take a bite of food from the Costco sample-giver, there's no requirement that I provide a review in return, and that's the distinguishing factor.

Whether the activity rises to the level of a trade or business is a matter of professional judgement; the 1099-MISC doesn't control the recipient's tax reporting. That said, value in excess of $600 sounds regular and continuous enough that I'd want a better argument for it not being trade or business income than "it was a handful of disposable health care products."

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