As I understand an airdrop it is a small amounts of the new virtual currency that is sent to your wallet for free.
According to the IRS, if you receive cryptocurrency through an airdrop or hard fork, whether you asked for it or not, you are obliged to pay tax on it. The tax you owe is calculated based on the “fair market value” of the coin, regardless of whether it can be spent, exchanged, or transferred.
Please see this link: IRS on airdrop
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