Not if the prize is valued under $600. Then, there's nothing to report to Uncle Sam. However, if the prize is over $600 in ARV (Approximate Retail Value) then US Federal Law requires a 1099 form issued to you from the Sponsor. All official rules on CliquePrize are required to list the ARV based on market value at the time of the promotion. CliquePrize does not offer any prizes from Sponsors with an ARV over $1000 as many US states require the Sponsor to post a public bond to secure the promotion in those instances.