U.S. digital asset brokers must issue Form 1099-DA for sales after December 31, 2024. This guide explains what each box reports, why 2025 forms cover only gross proceeds while 2026 forms add cost basis, and how to reconcile broker data with your own records on Form 8949.
How the IRS taxes crypto staking, mining, and DeFi income in 2026 — covering Revenue Ruling 2023-14, Form 1099-DA, wallet-by-wallet basis tracking, Schedule 1 line 8v, and which forms apply to each digital asset event.
NFTs are taxed as property under US rules. Long-term gains on collectible NFTs are capped at 28%, creator sales are ordinary self-employment income, and Form 1099-DA reporting from marketplaces begins with 2025 transactions. This guide covers the math, the forms, and the moves to make before filing.
A plain-English guide to IRS Section 1091 — the 61-day window, what counts as "substantially identical," the IRA trap that destroys losses permanently, the current crypto exemption, and how to report a wash sale on Form 8949.
Master cryptocurrency accounting with Beancount.io. Learn to track Bitcoin, Ethereum, DeFi activities, staking rewards, and ensure tax compliance with plain-text accounting. Complete guide for crypto investors and traders.