If you are in a pool, the income is reported when the currency is actually credited to your wallet in a form you can access, spend or trade. Just earning coins (0.001 per minute or whatever) is not income unless it is actually deposited to your wallet, the same as being paid an hourly wage in an office job isn't taxed until a paycheck is actually issued.
If you are really getting spendable coins committed to your wallet more often than once a day, you have a recordkeeping problems for sure.
Be aware that cryptocurrency is not anonymous -- the ledger is public. As soon as you give a bank account number to an exchange to cash out your currency, your entire transaction history forever is vulnerable to the IRS if the subpoena the exchange. So it is to your long term advantage to be as honest as you can, within the limitations of the system.
