Tax Reporting Requirements (SSN, W-9, and 1099-MISC)
Federal regulations require Trail's End® to issue a 1099-MISC to anyone who receives gift cards exceeding a certain threshold within a calendar year:
In 2025 and prior years, the threshold was $600 or more
Beginning in 2026, that threshold increases to $2,000 or more
If applicable:
You will be prompted to enter a W-9 before claiming rewards
Enter the Scout's name and Social Security Number, not the parent's
Only one of SSN or EIN is required (most Scouts will use SSN)
Note: The $2,000 threshold is based on the calendar year, not the sales year. Claiming rewards from a prior sale year in the current calendar year may impact whether a W-9 is required.
Full instructions can be found on the IRS W-9 form. Please consult a tax professional for additional guidance.
How to Locate or Request a Resend of Your 1099-MISC Tax Form
If you are expecting a 1099-MISC tax form and have not received it, follow these steps to locate the email or request a resend.
Confirm you should be receiving one for the current year
Note that the 1099-MISC is issued in the year that you claimed the rewards. If you claimed 2025 rewards in January 2026, you will receive a 1099-MISC for 2026.
Steps to Locate the 1099-MISC Email
Check Your Inbox: Search your email inbox for messages from the sender [email protected]. This is the email address used to deliver 1099-MISC forms.
Check Your Spam Folder: If you do not see the email in your inbox, check your spam or junk folder.
Actions to Take if the Email is Not Found
If you cannot locate the email after searching your inbox and spam folder please start a chat with our team, and we will be happy to help.