Taxable Events from Staking Crypto and Paying Taxes on Historically Undeclared Events

Hi there,

I have been running a node on a cryptocurrency network which gives me a small yield. This yield is in two categories: 1) a small amount (couple hundred dollars) has already been distributed to my wallet over the past couple years and 2) a larger amount (a few thousand) is still locked in the node's wallet. I'm wondering when these two types of yield are effectively taxable and if I have taxable events I must retroactively declare, how can I do that?