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This is the first time you need to pay tax in US dollars for staking rewards that were never sold and remain as ETH.
I will have to read more on this but I what I understand now is that staking is basically interest you earn from keeping your dollars in a bank so it is also income that should be subject to tax. The only question now is when it should be taxed? At the time you earned it in ETH or when it was converted to USD?