First point. Reward points are not taxable to the recipient, they are treated as a discount, like a coupon. If you use a coupon to save $1 on detergent, that's not taxable income, so it's also not taxable income if you use a reward app to get a $1 reward on the same purchase.
Second point: What did you do on TikTok to be the recipient of other people's points? If this was a freewill gift, then you have received a gift and gifts are not taxable to the recipient.
However, if you provided goods or services in exchange for the payment, then you are a small business, and whatever you receive in exchange for providing goods or services is taxable at the $US fair market value of the reward. For example, if you offer, "I will post a video performance of myself if you pay me in Fetch" then it's taxable income just as if you collected cash.
In other words, you can't get around the new 1099 rules by taking your compensation in a form that does not issue a 1099. If what you do would have been taxable if people used PayPal and you got a 1099, it's still taxable if you used Fetch and got paid in reward points. Barter is harder for the IRS to track, but anytime you receive something of value in return for providing a service, that's taxable income.
The IRS won't be able to track the income, but it's still taxable income under the law.
