This tax discussions is really a distraction here. If you get tax question, ask an accountant.

The tax related to credit card rewards is not entirely clear. The CC banks just want to cover themselves to be in compliance. This is the least they want to spend resources on. They would not care if that $300 is called interest income, or something else. I do not care if that $300 comes from CSR or comes from Ritz Carlton card. It does not make a dent in my wallet.

Please discussion credit card related tax issues here:
https://www.flyertalk.com/forum/chas...l#post30204855