#USCryptoStakingTaxReview Here’s a current and practical overview of U.S. crypto staking tax rules — often discussed under hashtags like #USCryptoStakingTaxReview — based on the latest IRS guidance and common industry interpretation:

📌 Key U.S. Tax Rules for Crypto Staking (2025)

1. Staking Rewards Are Taxable Income When Received

The IRS treats staking rewards as ordinary income the moment you have “dominion and control” — meaning you can freely sell, transfer, or use the tokens — even if you didn’t sell them for fiat. �

Cointelegraph +1

This rule comes from Revenue Ruling 2023-14, which the IRS has reiterated in later enforcement and guidance. �

Keim Tax Law

👉 Example: If you earn 1 ETH as a stake reward and can sell it on the open market, you must report that ETH’s fair market value in USD at the time you gain control as taxable income on your tax return. �

Coincub

2. How Much Income Is Reported

You report the fair market value (in dollars) of the staking rewards when they’re taxable. �

TRES Finance

This is similar to wages, interest, or dividends — and taxed at ordinary income rates (10–37% federally, plus potential state tax). �

TRES Finance

3. Separate Capital Gains Tax on Later Disposition

Once you sell, exchange, or spend the tokens you got as staking rewards:

You have a capital gains (or loss) event.

Your cost basis is the fair market value you previously reported as income. �

Coincub

📌 So the same tokens can be taxed twice:

As ordinary income when received,

As capital gain/loss when sold.

That’s often referred to as double taxation on staking by critics and industry advocates. �

AInvest

4. Lock-ups and “Dominion & Control”

If your staking rewards are locked and you cannot yet sell or transfer them, most interpretations say you don’t recognize income until you gain access (dominion and control). �

Forbes