[jblake]

Usually I'll let the points sit and use them when I have to travel - so the points never touch my bank accounts. I'm not a tax expert, but for that reason I don't bother reporting any income on it

[sdinsn]

If you use it for personal travel, I'm pretty sure it counts as income.

[lotsofpulp]

It does not in the US:

https://www.irs.gov/pub/irs-drop/a-02-18.pdf

[sdinsn]

I stand corrected, thanks