Credit Card Referral Bonus

Client received a 1099-MISC from his bank for credit card referral Bonus. Looks like he had put an effort on it to look for new signees as the total bonus in 2018 was almost $2,000. The bank put the amount as `othee income' on the 1099-MISC.

I know the amount is fully taxable. No question about it.

I am just wondering if anyone of you would even consider the possibility of 'self-employment tax' on it?

What does the client do for a living?

He is in high tech area but I think he happened to be unemployed for a certain period in 2018. I am not sure if he earned the bonus in the same period.

I don't see the $2,000 he received for "credit card referral " to be connected in anyway to his profession in the tech industry .Furthermore he does not pursue this activity on a regular or routine basis. No self employment tax !