Use the relevant tax year
Information-reporting thresholds and tax rules can change. A form threshold is not a general rule that income below that amount is tax-free. The correct treatment depends on the facts and applicable guidance.
Record what actually happened
Keep purchase records, promotional entries, redemption requests, payments received and any forms issued. Do not assume a promotional coin balance equals taxable cash received, or that every sweepstakes operator uses the same reporting form.
Export a factual journal
The private Coin Journal can export your own entered records. It does not calculate your tax liability or decide the legal classification of an operator’s product.