Discuss SCRT tax reporting for holders in the USA

I’d like to create a general thread to discuss how to treat scrt token and scrt token staking for tax purposes in the USA.

Would the enigma->scrt burn be considered an airdrop?

Since US holders don’t have access to sell SCRT on binance or any exchange yet, what is the value of the token for tax purposes? Zero? Should scrt tokens be reported with a zero basis on a tax return until a US listing?

How are you planning on reporting scrt burn and staking rewards for tax purposes?