Marinade cannot provide tax advice and cannot issue Form 1099 or any other tax reporting forms, even for users based in the United States.
In many jurisdictions (this is general information, not advice):
Staking rewards – whether paid in SOL, USDG, or any other token – may be treated as taxable income when you receive them.
Because USDG is a dollar-pegged asset, some users find it easier to:
Track the value of each reward at the time of receipt (for example, $X per epoch), and
Keep more consistent records versus dealing with a highly volatile reward token.
Good practices often include:
Keeping exported transaction histories from your wallet and block explorers.
Using crypto tax software where appropriate to categorize staking rewards and swaps.
Recording dates, token amounts, and approximate USD values of rewards when they are credited to your wallet.
However, tax rules vary widely by country and can change over time. You should always consult a qualified tax professional or accountant in your jurisdiction.