My husband works for a company and one of there manufacturers has an incentive program and gives out those rewards on an Amex gift card. He just recieved a 1099 misc with line 7 filled in for those incentives and i ain't sure if i should just put it on form 1040 line 21 as other income or do i need to file a schedule c.

“ if i should just put it on form 1040 line 21 as other income or do i need to file a schedule c?”--->Correct. Report the income,rewards, on 1099MISC line 7 on 1040 line 21, other income. As an EE, your husband is NOT subject to 1099MISC, and do not have to file Sch C of 1040.You need file your taxes accurately and in a timely fashion. Although his ER that issued him a 1099 was also required to send a copy,both 1099 and 1096m, to the IRS, so, you are responsible for including this information on your tax return as well.

I just have 1 more question i recieved a corrected 1099 from the company with a different payers fin # last week when i file what one do i use the original 1099 or the corrected 1099?

“ i recieved a corrected 1099 from the company with a different payers fin # last week when i file what one do i use the original 1099 or the corrected 1099?”----> If the original form 1099 contains an error, the issuer must follow the IRS' instructions to make the necessary corrections. Do not include copies of the original returns that were filed incorrectly. Your ER will need to submit information along with the correct 1099 to the IRS / state. As long as you do find a discrepancy between your records and the 1099, you must get this resolved before filing your taxes. The issuer of your 1099 files this form with the IRS, so any discrepancy between the amount on the 1099 and on your tax return can raise a red flag with the IRS.