No, you do not have income.
A hard fork occurs when a cryptocurrency undergoes a protocol change resulting in a permanent diversion from the legacy distributed ledger, which may result in the creation of a new cryptocurrency on a new distributed ledger. However, if you did not receive any new cryptocurrency, whether through an airdrop or some other kind of transfer, you do not have taxable income. This is because there is no accession to wealth or realization of income under § 61 of the Internal Revenue Code. The IRS has clarified in Rev. Rul. 2019-24 and subsequent guidance that income is only recognized if the taxpayer actually receives new cryptocurrency as a result of the hard fork.
Sources:
Rev. Rul. 2019-24
Notice 2014-21
Publication 544 (2023)
CCA 202114020
