The Chase Amazon Prime card now has a refer feature. You can earn a $50 Amazon gift card for each person you refer, up to $500 per year through referrals. You need to generate your referral link from the link below
For tax reporting, Amazon is probably the one handling it. Since the amount is under $500, they may not issue a tax form. If Chase is responsible, they may combine it with other Chase cards and issue a tax form together.
For an introduction to this card, see