I've been reporting income for my Tezo's & Algorand the last couple years. I recall Tezo's being litigated by some who have much more at stake than I. Current guidance is that staked coin rewards are considered income. Defendants are arguing they are more like grown crops where there is only property until sold and therefore it shouldn't be taxed.
Looks like the IRS has waffled a bit now...
https://www.coindesk.com/policy/202...-on-rewards-tax-in-break-from-current-policy/