IRS Modifies Guidance for Trusts Staking Digital Assets

The Treasury Department and IRS have issued new guidance, Revenue Procedure 2026-20, clarifying rules for trusts involved in staking digital assets. This update allows qualifying investment and grantor trusts to stake digital assets without jeopardizing their federal income tax trust status. The revised procedure aims to provide greater regulatory clarity for digital asset participants and modifies the grace period for implementing safe harbor requirements.