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Digital Assets · Tax Planning

Staking & Airdrop Income
Tax Impact Modeler

Staking rewards and airdrops are ordinary income at fair market value the moment you gain dominion and control over them, and that same value becomes your cost basis for the eventual sale. This modeler adds up your receipt events, walks them through the 2026 brackets on top of your other income, works out whether self-employment tax applies, and shows the deferred capital gain sitting in the basis you just created.

Data: 2026.07 vintage · Rev. Proc. 2025-32 · Rev. Rul. 2023-14 (staking) · Rev. Rul. 2019-24 (airdrops)

Receipt Events STEP 1
Event label Category Units FMV per unit at receipt ($)
1 of 40 events
Context STEP 2
After deductions, before this crypto income
Used so the wage base is not double counted
Flat approximation
Check if you operate validators or mine as a business. Triggers self-employment tax and allows expense deduction.
Only applied when the trade or business box is checked
Reveals the assumed sale fields below
Applied to every unit received
Constants Panel EDITABLE
SSA Contribution & Benefit Base
IRC 3101(b)(2), not indexed. MFS uses 125,000, see FLAGS.
IRC 3101(b)(2)
IRC 1411, not indexed
IRC 1411, not indexed
IRC 1411
Total Tax On Receipt
--
Federal, SE tax, NIIT, and state combined
Effective Rate On Rewards
--
Total tax over gross crypto income
Suggested Set-Aside / Quarter
--
Total set-aside divided by 4
Income & Business
Gross reward income at receipt--
Deductible business expenses applied--
Net business income--
Self-employment tax--
Deductible half of SE tax--
Tax On Receipt
Incremental federal income tax--
Marginal rate on the reward slice--
Net investment income tax--
State income tax--
Total tax on receipt--
Effective rate on rewards--
Suggested set-aside (full year)--
Disposition Modeling
Cost basis created--
Deferred gain or loss at assumed sale--
Tax on disposition--
All-in tax across receipt and sale--
This is an illustrative estimate, not tax advice. Treatment depends on your full facts and on current IRS guidance, which can change. Consult a CPA or tax attorney.
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