#USCryptoStakingTaxReview Staking via U.S. Exchange (e.g., Coinbase): Simplest. They track rewards and issue 1099s. Income is clearly reported at receipt.

· Solo Staking / Running a Validator: You are solely responsible for valuing and reporting every reward block. Complexity is high.

· Liquid Staking Tokens (e.g., stETH, rETH):

1. You are taxed on the underlying staking rewards as income (as above).

2. The liquid staking token itself is a separate asset. Trading it or selling it triggers capital gains/losses on the token's price movement.

· Staking in DeFi Pools: Often involves multiple layers of taxable events (reward tokens, liquidity provider tokens, trading fees). Extreme caution and professional advice are recommended.