My personal opinion is that staking rewards should not be reported if you hold the coin in a wallet, because the reward is in the form of a crypto coin. A gain is not realized until the coin is sold/exchanged, therefore a staking reward is like buying crypto with a zero cost basis, it's not like interest on a savings account.
The only time you should be taxed is when you sell or exchange the crypto, not when you receive a staking reward, otherwise you are being taxed twice on the same thing.
However, this means you need to keep a track of your staking rewards (amount/date/coin type/value on that date) for future sales/exchanges, as a coin you buy will have a cost basis you can substract, but staking rewards won't.
If you buy 1 coin, and get 0.5 of a coin as a staking reward, when you sell 1.5 coins, 1.0 will have a positive cost basis (the price you bought it at), 0.5 will have a zero cost basis.
