To get $1 back from the IRS I'd have to overpay some tax then file a return to get the refund. Way too much work. Last year I had Viridian Development Corporation file a 1099INT against me for $300 with the IRS.
What happened was I got a large advert card in the mail from The Columbia Bank to Viridian providing a bonus of $300 if it opened an account with them, in its name, non-transferrable. Only problem is that corporations have a floor of zero for the amount of taxable income, I'd have to give about $100 to the IRS. So instead, I loaned the money to Viridian in exchange for the account opening bonus it was getting. When Viridian got the money deposited, I had it issue a form 1099INT to the IRS for $300 naming me as the recipient. Then, when Viridian filed its corporate income tax return, it deducted $300 for interest expense. As I suspected, when reports came in January, I discovered Columbia Bank had issued a 1099INT with Viridian.
What all this means is I have correctly made Viridian a "nominee payee" which is someone who receives money on someone else's behalf. The nominee does not keep the income, is not taxed on it and simply passes it (and any potential tax liability) through to the recipient.
Last month Suntrust Bank sent another one of those cards if a business account was opened on or before April 30, with at least a specific amount of money, and they would give a bonus of $200. This offer, however, was also addressed to a name other than "Paul Robinson."
The name on the card? "Tansin A. Darcos."
I guess Suntrust trolls Maryland's state business registration filings.