Originally Posted by Ducati

I believe things have changed since tax year 2012. The offer now requires you to spend $750 for the 30K offer. Coincidentally, that's 2.5cpm - the amount Citibank had previously valued each mile. Because of forcing the customer to spend for the miles, the miles are now classified as a rebate. No more 1099 for the miles. But, you may receive a 1099 for any interest earned in the account, which will probably amount to a few dollars.