If this is a reward or payment for services, it is taxed as regular income, not as an investment. The FICA tax (SS/Medicare) will either be payed by the payer

If this is a reward or payment for services, it is taxed as regular income, not as an investment. The FICA tax (SS/Medicare) will either be payed by the payer (shown on W-2) or the payee as self-employment tax when filing a Schedule C.