My daughter received a 1099-MISC form with $1,500 in Box 3 Other Income.
She won an incentive award from the company she works for. She and two other woman went to a horse back riding facility in northern California. The company she works for wrote a check for $4,500 to the facility. My daughter did not receive any cash payment of $1,500. Does she need to include this $1,500 reported on the 1099-MISC form on her 2012 tax return as taxable income? If so, where would it be reported?