Restaking ETH or liquid staking tokens through EigenLayer to secure additional services (AVSs) and earn rewards from each, on top of the base staking yield.
One stake, several reward streams, each with its own token and timing. Rewards are income when claimable, valued per token at that date. Points that later convert to tokens are income at conversion. Slashing across an AVS is a capital loss on the units removed.
Yes. Each reward token is ordinary income when you can claim it, at that day's value, and becomes basis in those units.
Source: Rev. Rul. 2023-14; IRS Notice 2014-21
Last reviewed September 18, 2026. Tax rules change; confirm current law before acting.
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