For me it is not clear how Giga Watt connect demand and supply of WTT rent, because you can cancel your rent out tokens (no fixed timeframe). So rentel profits depends on the business handeling of Giga Watt.

It is like revenue over your investment, just like mining. Next year i will fill in a tax form to the IRS like a nauteral/individuel person abroad USA having a long term gain investment. So i will keep mining profits and rental payout for more then a year. That is fair and best option in my opion. Other wise it is short term gaining (income).

Hope the IRS sees it also in this perspective