Promotional Credits 

There is a de minimis threshold of $600 by the IRS for promotional credits. If the bonus received exceeds $600, a tax document is required to be generated. However, if the amount is less than the threshold, it will not be listed on your 1099.  
 

Dividends 

There is a de minimis threshold of $10 by the IRS for dividends received. If the total dividends received exceeds $10, a tax document is required to be generated. However, if the total dividend received is less than the threshold, it will not be listed on your 1099.  
 
Please note that per IRS guidelines, income received, even if it is under de minimis thresholds, is required to be reported when filing your tax return.