“If you steal property, you must report its fair market value in your income in the year you steal it unless you return it to its rightful owner in the same year,” a portion of the 2022 tax guide states.

What about if you’re involved in other crimes, like drug dealing? The IRS wants its fair share of that income, too.

“Income from illegal activities, such a money from dealing illegal drugs, must be included in your income on Schedule 1 (Form 1040), line 8z, or on Schedule C (Form 1040) if from your self-employment activity," the rule states.

https://townhall.com/tipsheet/leahbarkoukis/2023/03/10/irs-stolen-goods-income-n2620459