Staking Income Tax Treatment (US and International)

This lesson is for enrolled learners

The concept In the United States, the IRS treats staking rewards as ordinary income, recognized at fair market value the moment you gain "dominion and control" over them — meaning the moment you can transfer, sell, or otherwise exercise control over the reward, not when you first become eligible for it (Revenue Ruling 2023-14). This creates two separate taxable events……

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