How do I report crypto staking rewards on my taxes? Got $18K in ETH staking but unclear on IRS treatment

EDIT: added more context below. I've been staking ETH since early 2024 (post-merge). Over the course of 2025, I've earned approximately 3.2 ETH in staking rewards, which was worth about $18,000 when I received it (price fluctuated throughout the year).

I haven't sold any of the staking rewards - they're all still sitting in my staking wallet. But I'm trying to figure out how to report this on my 2025 taxes.

Questions:

• Are staking rewards taxed as ordinary income when received, or only when I sell them?
• Do I report the value at the time I received each reward, or can I use year-end value?
• If I later sell the ETH rewards, do I also owe capital gains tax on any appreciation?
• What forms do I need? Schedule C? Form 8949?

My regular job income is about $95K, so this could push me into a higher tax bracket. Trying to understand my total tax liability here.