If you are still holding the promotional cryptocurrency in your account, then you do not report it on your tax return as a capital gain transaction until you either sell it, exchange it, spend it, or convert it to dollars.
To report the fair market value of the cryptocurrency received in an airdrop following a hard fork, it is included as Other Income and will be shown on Form 1040 Schedule 1 Line 8.
When you do use it in a taxable transaction, your basis in the cryptocurrency will be the amount that was included as income on your return when it was received.
See the following TurboTax article for more information: How is cryptocurrency like Bitcoin taxed?
[edited 4/11/2021 | 12:17 pm PST]
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