In my full tax report staking and loan interest is placed under “Income summary” but I’m not sure if these amounts are included in the Capital gains summary? Anyone know if they are?
No. They are not included in the Capital Gains Summary at the time of receipt. However, staking rewards and loan interest that show up in the “Income Summary” are assigned a “cost basis” based on the market value of the crypto received as a reward or loan interest. When you sell or otherwise dispose of the crypto received as a reward or loan interest, you will incur a capital gain or loss and the gain or loss will show up in your Capital Gains Summary at that time.