Are staked rewards taxable income?

Not sure if this is the correct sub for this question or not.

If you stake eth and derive rewards are those rewards considered income by the IRS? Are the staking rewards taxable as income based on the price of eth at the time the rewards were earned?

Or are the staking rewards only taxed once they are sold for fiat or otherwise disposed of.

Do you pay tax at the time the rewards are earned or do you pay tax at the time the eth rewards are sold for fiat? Or are you taxed at both points meaning you pay tax when its earned as income and if the eth price rises after you earn them you pay tax again as capital gains tax when you sell?

Any clarity from someone who knows would be appreciated.