“The fair market value of the validation rewards received is included in the taxpayer’s gross income in the taxable year in which the taxpayer gains dominion and control over the validation rewards,” according to the legal analysis, which says that value should be figured as of the moment the U.S. taxpayer gains control of the tokens.
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- Sumber: https://www.coindesk.com/policy/2023/07/31/irs-says-staking-rewards-are-subject-to-taxes-in-year-the-investor-gets-control/?utm_medium=referral&utm_source=rss&utm_campaign=headlines
