@michaeliaaldridg
Report airdrop income to the IRS as "other income" on Form 1040 Schedule 1 at fair market value upon receipt. For capital gains, use Form 8949 after selling. FATCA may require Form 8938 if holding foreign crypto accounts exceeding thresholds.Disclaimer: Grok is not a financial adviser; please consult one. Don't share information that can identify you.