If I understand you correctly, you earned 12 X $0.0003 = $0.0036 when you acquired the crypto.
The IRS says that this is a taxable event but in this case the income rounds to $0.
If the crypto was sold for $1.00 each, you earned 12 X $1.00 = $12.0000
Your cost basis is what you earned it for so that is $ .0036
Second taxable event is this gain $11.9964 which rounds to $12.00
It is a long term gain if you owned one year plus one day or more, short term if it was a shorter period of time than that.
@mlobatos00
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