When do I pay tax on a premium I earn by selling a call option. Let’s say I have 100 stocks of a company abc. I open an options contract “Call Sell” on 12/24/2020 at a certain strike

Let’s say I received a premium of 500 dollars for opening this contract and I plan to keep it open till expiry date in Jan 2022. Will I be taxed in 2020 or in 2022?