Crypto Move to Earn Tax Guide for Activity Rewards (2026)

Summary

Move-to-earn apps create taxable income. This guide explains fitness rewards, token taxation, and reporting requirements.

Key Steps

1. 1Activity rewards taxable: tokens earned from walking/fitness taxed as income.
2. 2Track daily earnings: document each reward with date and FMV.
3. 3Report as ordinary income: fitness tokens not capital gains at receipt.
4. 4Establish cost basis: FMV at receipt becomes basis for future sales.
5. 5Gas fees deduction: transaction fees reduce gains on token sales.