After speaking with a tax accountants, this article is not 100% accurate.
The IRS hasn't made it clear yet on whether POS staking and staking income in general is to be treated the same as POW mining/Bitcoin mining. POW mining requires physical space, equipment, etc to run it at scale and more likely to be a business, but with Pos staking, delegated staking and defi staking in general, all you do is a few clicks from your computer and could barely be considered a business or work in the traditional sense. It's more similar to collecting interest than anything. Unless you are in the business of offering running Validators or Staking as a Service, it shouldn't state that all forms of staking Definitively is Business Income.
The advise I've been getting is to report is as misc income until the IRS gives clear guidance on this issue. Your thoughts?
