I'm not sure the burden is on the individual unless they recognize receipt of the cryptocurrency. If someone mails you $100 and you discard it I don't think you

I'm not sure the burden is on the individual unless they recognize receipt of the cryptocurrency. If someone mails you $100 and you discard it I don't think you owe taxes on it. Same for air drops and forks like Bitcoin gold. Bitcoin cash, if you acknowledged receipt of it, is exactly like earning $266 and must be reported, at least that's what tax experts noted at the time: https://www.forbes.com/sites/greatspeculations/2017/08/04/how-to-report-bitcoin-cash-and-avoid-irs-trouble/ https://www.forbes.com/sites/greatspeculations/2017/08/04/ho...