Earning additional rewards by restaking already-staked assets, or accumulating protocol "points" that later convert to tokens. Reward tokens are income when you can control them; points with no market value are generally not income until converted.
Points programs are designed to defer the taxable moment, and the conversion to tokens is where value and income are measured. Restaking layers additional income events on the same principal.
Not while they cannot be sold or transferred. When they convert to tokens you can control, the token value is income.
Source: Rev. Rul. 2023-14 (by analogy); no guidance on points
Last reviewed September 17, 2026. Tax rules change; confirm current law before acting.
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