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?

Does she need to include this $1,500 reported on the 1099-MISC form on her 2012 tax return as taxable income? “========>If this amount is for money paid to employees in the form of prizes or awards, these amounts should be reported on a Form W-2, not on the 1099-MISC.

“If so, where would it be reported?”=======> You'll usually report this income on Form 1040, line 21, as "Other Income." However, you might have earned this income as part of your trade or business. If so, you'll report this amount on Sch C/Sch SE