Hi @lnk-fr,
The above article does not state that all forms of staking definitively is business income, rather, it provides circumstances in which they may be subject to self-employment tax for you to consider. If none of the above factors apply, then the correct way to enter staking income is to report as miscellaneous income on your 1040.
I am including the most recent IRS guidance on this subject for your convenience:
Thanks! Caroline B
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