https://www.irs.gov/instructions/i1040gi#en_US_2022_publink1...
> For example, check “Yes” if at any time during 2022 you:
* Received digital assets as payment for property or services provided;
* Received digital assets as a result of a reward or award;
* Received new digital assets as a result of mining, staking, and similar activities;
* Received digital assets as a result of a hard fork;
* Disposed of digital assets in exchange for property or services;
* Disposed of a digital asset in exchange or trade for another digital asset;
* Sold a digital asset;
* Transferred digital assets for free (without receiving any consideration) as a bona fide gift; or
* Otherwise disposed of any other financial interest in a digital asset.
And points you to fill out Form 8949, Sales and other Dispositions of Capital Assets.