Value Of Airline Miles

I read an article on other income on line 21 of 1040 in the general instructions and in the pub. 17, but none of the examples correspond to the criteria of air travel. Is the value of the ticket tax? Does he go to line 21? and why can not I find examples similar? There must be plenty of people who redeem miles loyalty.

A free ticket is not taxable income to you. It is considered a rebate from the IRS.

The tax notice in small type refers to all transportation taxes, which are collected on the ticket and you paid to get the ticket.

Even the IRS allows employees to use miles earned on "Business Travel" for personal use without having to declare the value of those miles on their return. (This policy was changed 6 years.)