If you are using proof-of-stake and generating staking rewards, you must report the staking income in the year you have control and dominion over the staking rewards at the fair market value at the time of the rewards

Meaning, the second you are able to sell, trade or withdraw your rewards they are considered income for the US dollar amount at that exact time

You can search other IRS revenue rulings at IRS.gov and literally just search ‘cryptocurrency’ and plenty of information will pop

… but if you’d rather me break it down for you, follow me at @cjthesmartguy on all major platforms https://nostr.build/av/de994f9f89d31e498b1b9a642fd1a29c486b2ee13bafb1492e815e0439033b0f.mov