Coinbase issues an IRS form called 1099-MISC to report miscellaneous income rewards to US customers that meet certain criteria. You can find all of your IRS forms in the Documents section of your Coinbase Tax Center.
Coinbase no longer issues an IRS Form 1099-K.
You're a Coinbase customer AND
You're a US person for tax purposes AND
You've earned $600 or more in miscellaneous income such as rewards or fees from Learning rewards, USDC Rewards, and/or staking
This is income paid to you by Coinbase, so you may need Coinbase’s tax identification number (TIN) when you file your taxes: 45-5293997.