It depends. IRS has not issued real clear guidelines on the types of income that should be reported, it does specify in this link "A taxpayer who receives virtual currency as payment for goods or services must, in computing gross income, include the fair market value of the virtual currency, 3 measured in U.S. dollars, as of the date that the virtual currency was received."
It does specify that if you were rewarded additional crypto that wasn't paid for, then this is to be reported as taxable income on your return. it's not a capital gains but it is ordinary income. It will be a capital gains situation if you sell or trade the currency. please read that revenue ruling that I have included.
Edited 04-04-2021|01:47 PM PST]
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