No, I have not sold it. I'm still holding it. But this is where it seems to me to get more complicated for some crypto rewards.
In this (https://www.coindesk.com/crypto-tax-2021-guide) article, under the section "What crypto actions are taxable events in the United States," it mentions that certain "crypto rewards" must be paid income tax upon receipt of the reward earned.
I don't know for sure if this counts with Coinbase Earn, but for instance, the part where it says "Receiving cryptocurrency as a means of payment for carrying out work, including bug bounties," is one that sounds very similar," as well as others such as rewards for mining or staking.
It also says on this Coinbase page (https://www.coinbase.com/learn/tips-and-tutorials/crypto-and-bitcoin-taxes-US) under the section "Forms You May Need; "This 1099-MISC (Miscellaneous Income) Form is used to report rewards/ fees income from staking, Earn and other such programs if a customer has earned $600 or more in a tax year."
The page mentions reporting rewards from "Earn." It says "reporting rewards." Although also, I'm not sure if the tax bit at the end is referring to earning $600 in income taxes, though, or $600 strictly from crypto rewards. Because that would be relevant for me.
So it sounds to me that Coinbase Earn could be an exception to capital gains, based instead as taxable income upon receipt. Hope this makes sense. Thank you.
