TrueStake
Resources
Everything TrueStake publishes — the standards it is built to comply with, explainers on how staking actually works, articles, and answers.
Standards
Built to comply with — citations, not endorsements.
Form 1099-DA Readiness
Form 1099-DA is the new IRS broker-reporting form for digital assets, effective for the 2025 tax year. Solo stakers and self-custodied validators are not covered brokers and will not receive a 1099-DA for staking rewards.
IRC §6001 / Treas. Reg. §1.6001-1
The federal record-keeping statute requiring taxpayers to maintain books and records sufficient to establish gross income, deductions, and other items — the legal foundation for audit-defensible staking records.
IRS Notice 2014-21
The foundational IRS guidance establishing that virtual currency is property for federal tax purposes, and that fair market value at the time of receipt is the measure of income.
IRS Rev. Rul. 2023-14
The IRS ruling that establishes when proof-of-stake staking rewards become taxable income — at the moment the staker gains dominion and control over the rewards.
Paschall v. Commissioner
The first Tax Court decision on the merits of proof-of-stake staking taxation. Holds that staking rewards are gross income under IRC §61 in the year received, and rejects the 'newly created property' deferral theory.
TrueStake Security Posture
An honest, self-assessed overview of how TrueStake protects the identity↔validator linkage — what we encrypt, how access is controlled, and where we hold ourselves to account.
Sub-Processor Disclosure
The third-party vendors that process customer personal data on TrueStake's behalf, with honest notes on data-processing agreement status and which vendors handle only public on-chain data.
What TrueStake Does Not Collect
Data minimization is a security principle. The data we never collect cannot be breached, subpoenaed, or misused. Here is the complete list of what TrueStake does not hold — and why that is intentional.
Explainers
Evergreen walk-throughs of the concepts the records depend on.
Articles
Writing on staking tax, policy, and yield decomposition.
Why your validator pubkey is the anchor of a defensible tax record
IRS examiners ask for identifiers and transaction-level records, not totals. Why staking records anchored to validator pubkeys hold up where wallet-level summaries fall apart.
Chain Trust vs Oracle Trust: what your staking record actually rests on
Every staking record asks you to trust something — your own chain events, a protocol's Oracle, or a data vendor's say-so. Naming the trust model is the first step to knowing what your records are worth.
What a validator-year is — and why your bill never depends on ETH price
TrueStake bills on validator-years — validators reconciled over time — never on ETH held or portfolio value. What the unit means, how proration works, and why the distinction matters.
Answers
Direct answers and plain-English definitions.