Does that matter? If they're returned to the giver and no realization of profit has been realized, can they really be counted as income?
Does that matter? If they're returned to the giver and no realization of profit has been realized, can they really be counted as income?
Wouldn't it depend on the language of the contract? If the bonus was offered ahead of whatever triggered the "earning" of it, isn't it the same as a deposit on something? That is, the recipient of the funds is holding them, but technically they are still owned by the payer, and can be returned on demand...right?
If you cashed the check, absolutely.