Crypto Briefing • October 6th 2026, 8:50 PM
IRS issues guidance on digital asset staking safe harbor for trusts
Key Summary
The IRS has provided guidance on digital asset staking for trusts, clarifying how eligible trusts can participate in proof-of-stake networks without jeopardizing their tax treatment. The new safe harbor requires trusts to meet 14 specific conditions, including listing assets on a national exchange and holding a single type of digital asset.
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What the Safe Harbor Actually Covers
Staking means committing tokens to help validate a proof-of-stake blockchain in exchange for rewards. The problem for trusts was structural. Investment trusts get their tax treatment partly because they are passive vehicles. The IRS has long been wary of trusts holding a \\#cryptocurrency#taxguidance#digitalassetstaking