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concert ticket NFT = answer "Y" to tax return digital asset question?

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    concert ticket NFT = answer "Y" to tax return digital asset question?

    I bought and received paper tickets to a concert scheduled for 2020 (big name artists that you have heard of, if it matters). Because of coronavirus, the concert was delayed for two years to this past summer. By then, paper tickets were no longer an option, all new ticket purchases had to be electronic, but my paper tickets were still honored.

    However, out of consideration for fans who for many decades had been able to save their ticket stubs as a souvenir, the concert promoter now offers the following:

    "Virtual Commemorative Tickets are digital keepsakes that use eco-friendly Virtual Commemorative Ticket blockchain technology to bring back the “ticket stub” fans lost when tickets evolved from paper to digital. They use blockchain technology so fans can truly own them, just like they used to own paper ticket stubs. Creating a Virtual Commemorative Ticket uses less energy than doing a Google search or Instagram post.

    Virtual Commemorative Tickets are yours to keep as a memento and great for sharing on social media."
    These were sent to me (by email) unsolicited. Not knowing what to expect, I "accepted" them, which means when I log in to LiveNation, I can see my collection of these NFTs (just the two tickets to this concert for now). There are options to share a link to these on social media, and I can give them to someone else, but that's about it. I don't see any reason why I couldn't sell them, but I doubt they are worth very much. (I can imagine a scenario where maybe an artists dies, and the concert ended up being their last performance, maybe that would be worth something to a diehard fan).

    The tax question is, did I realize any income when I received these (I think not). Do I have to answer on the tax return that I acquired a digital asset as a reward? I'm not sure if I actually "purchased" these, since they didn't even exist as an option when I bought my tickets, and they definitely were not broken out as a separate optional charge.
    "You said it, they'll never know the difference. Come on, we'll paint our way out!" - Moe Howard

    I would say no to both.

    From my viewpoint, the NFT was part of the cost of the ticket. You just didn't realize you were going to get that as part of the purchase price.

    As for the new question on the 2022 Form 1040, the Draft form, I don't see how receiving that would be part of a "reward, award, or payment for property or services" (which all seem to indicate potentially taxable income). But as far as I know, the Draft Instructions aren't out yet, so they may clarify it a bit.