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1099 Reporting for Gift Cards, Scholarships, and Youth Program Payments
January 8, 2026
Q. Our County runs a youth program and sometimes we give kids gift cards, scholarships, or money. We want to make sure we understand when these things need to be reported on a 1099. Here is how we look at it now:
Non-conditional support items, gifts that are support, like birthday gifts, holiday gifts, or one-time encouragement items. These are given to everyone the same way. Kids do not have to do anything special to get them. Our understanding is that these generally qualify under the General…
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