Skip to content
Learn · Level

Intermediate guides

You know the basics and want to understand how things really work.

193 guides
Global crypto network around the Earth

All intermediate guides

Newest first · page 3 of 7.

The title and Bitcoin logo over a dark desk with a monitor showing orange charts, a hardware wallet, and a padlock.Market DataIntermediateSpot Bitcoin ETF shares: how they track BitcoinSpot Bitcoin ETF shares track the fund's Bitcoin holdings and net asset value, though market hours, fees and cash flows can cause small gaps from Bitcoin.3 min read · Updated Oct 6, 2026 The title What is a crypto ETF expense ratio? over a dark navy desk with blank fund documents, a calculator and a folder lit by soft blue.Market DataIntermediateCrypto ETF expense ratios: what they cost youA crypto ETF expense ratio is the fund's yearly operating cost, taken from assets and charged daily. The fund must disclose it in its prospectus.3 min read · Updated Oct 6, 2026 A dark navy desk with two glowing gold monitors, a glass order pad, and a gold padlock on a tray, with the guide title over the left half.Buying & ExchangesIntermediateCrypto exchange vs broker: how they differ and what you ownA crypto exchange is a marketplace where users trade, while a broker sells crypto to you. Each has different order, custody, and US regulatory rules.3 min read · Updated Oct 6, 2026 Title Proof of work vs proof of stake over dark mining rigs and glowing glass blocks on a navy background.BlockchainIntermediateProof of work vs proof of stake: how they compareProof of work uses miners who race on hardware, while proof of stake uses validators who lock coins; Ethereum switched in 2022, and both have risks.3 min read · Updated Oct 6, 2026 Solo mining vs pool mining title over rows of mining rigs with cyan fans on a dark navy backgroundBlockchainIntermediateSolo mining vs pool mining: rewards and riskSolo mining keeps the full block reward but pays rarely; pool mining splits rewards among members and pays more often, with fees and operator risk.3 min read · Updated Oct 6, 2026 The guide's title over a dark navy background with blank forms, a calculator, a pen and a folder glowing orange on the right.Taxes & RegulationIntermediateWhat disclosures must a crypto exchange provide?No single US crypto exchange disclosure form exists. What an exchange must provide depends on its SEC, CFTC, FinCEN and state licenses. More rules apply.3 min read · Updated Oct 6, 2026 The title What is AML screening in crypto? over a dark navy desk with blank forms, a pen, a calculator and a glass shield.Taxes & RegulationIntermediateAML screening in crypto: what US exchanges checkAML screening is how US crypto exchanges check customers and transactions for money laundering, while FinCEN enforces the Bank Secrecy Act rules.2 min read · Updated Oct 6, 2026 The title What is proof of reserves for a crypto exchange? over a dark vault with coins and a ledger on the right.Taxes & RegulationIntermediateProof of reserves for a crypto exchange: what it showsProof of reserves shows an exchange held customer crypto at one point in time, but it is not proof of solvency and it can leave out hidden liabilities.3 min read · Updated Oct 6, 2026 The title sits over a dark navy desk with blank forms, a calculator, a pen and a folder lit by soft orange light.Taxes & RegulationIntermediateWhat is the CFTC’s role in US crypto markets?The CFTC regulates crypto derivatives and polices spot-market fraud, but it does not register spot exchanges or insure customer funds in the US.3 min read · Updated Oct 6, 2026 The title What is the SEC's role in US crypto markets? over a dark navy desk with blank forms, a folder and a glass shield.Taxes & RegulationIntermediateThe SEC’s role in US crypto markets: what it coversThe SEC regulates crypto assets that count as securities, not all crypto. It also reviews ETF applications and enforces fraud cases against platforms.3 min read · Updated Oct 6, 2026 Title over a dark desk with a folder, magnifying glass and a state-shaped paper cutout in warm orange light.Taxes & RegulationIntermediateHow to verify a crypto exchange is available in your stateVerify a crypto exchange's state availability with its state list, your regulator's license lookup, and the signup result. Licenses are state specific.3 min read · Updated Oct 6, 2026 Title over a dark desk with a glowing calculator, blank forms and a folder on the rightTaxes & RegulationIntermediateHow crypto gifts are treated for US taxesGiving crypto is not a taxable sale and receiving it as a gift is not income, but a large gift may trigger US gift tax and a return to the IRS.3 min read · Updated Oct 6, 2026 Title over a dark navy desk with blank forms, a folder and a pen glowing orange.Taxes & RegulationIntermediateHow US states regulate crypto businesses differentlyUS states regulate crypto businesses differently through crypto-specific licenses, money transmitter laws, or no regime at all. Enforcement varies too.2 min read · Updated Oct 6, 2026 Dark navy scene with blank forms, a calculator and a pen lit by warm orange glow, with the guide title over itTaxes & RegulationIntermediateWhat is a crypto tax lot and how the IRS treats itA crypto tax lot is a recorded acquisition with its own cost basis and date. Each buy, swap, or income receipt usually starts a separate lot for US taxes.3 min read · Updated Oct 6, 2026 The title How does Schedule D relate to crypto sales? over a dark desk with blank tax forms, a calculator, a pen and a folder in warm orange light.Taxes & RegulationIntermediateSchedule D and crypto sales: how reporting worksSchedule D totals your crypto gains and losses from a supporting capital gains form. Each crypto sale needs proceeds, cost basis and holding period.3 min read · Updated Oct 6, 2026 The title of the guide appears over dark navy forms, a folder, a pen and a calculator with a blank display.Taxes & RegulationIntermediateCrypto money transmitter licenses: who needs one?Crypto businesses that transmit convertible virtual currency for others need a state money transmitter license, through NMLS or New York's BitLicense.3 min read · Updated Oct 6, 2026 The guide title over a dark desk with blank tax forms, a calculator and a pen, lit by warm orange light.Taxes & RegulationIntermediateHow stablecoin trades are treated for US taxesStablecoins are taxed as property, so selling, swapping, or spending them can trigger tax. Moving them between your own wallets is usually not taxable.3 min read · Updated Oct 6, 2026 A blank calculator, pen and folder on a dark desk under orange light, with the guide title over the scene.Taxes & RegulationIntermediateCrypto taxable events: how to identify themSelling, swapping, spending, or earning crypto is taxable, but buying and holding is not. US federal tax returns ask a digital assets question.3 min read · Updated Oct 6, 2026 A dark navy background with a split glass block glowing orange on the right side.Taxes & RegulationIntermediateHow to calculate gains on a token received in a forkYour gain is what the sale brought in minus the fair market value at receipt, which becomes your cost basis and starts the holding period for that token.3 min read · Updated Oct 6, 2026 The title How do exchange fees affect crypto cost basis? over a dark desk with a blank receipt, calculator and pen.Taxes & RegulationIntermediateHow exchange fees affect your crypto cost basisExchange fees affect your crypto cost basis when they belong to a buy or a sale. Buy fees usually add to your basis; sell fees usually cut your proceeds.3 min read · Updated Oct 6, 2026 The guide title over a dark navy desk with blank paper sheets, a folder, a pen, and a calculator lit in orange.Taxes & RegulationIntermediateHow to track cost basis across multiple crypto walletsTrack your cost basis when crypto sits in multiple wallets by combining every account's history into one master record and reconciling it for IRS reporting.3 min read · Updated Oct 6, 2026 The title How to reconcile transfers between your own wallets over a dark desk with a laptop, a hardware wallet, blank paper and a pen.Taxes & RegulationIntermediateHow to reconcile transfers between your own walletsReconcile transfers between your own wallets by matching dates, amounts, transaction IDs and addresses, then keep accurate fee and basis records.3 min read · Updated Oct 6, 2026 The title How to prepare a crypto transaction history for taxes over blank tax forms, a calculator, a pen and a folder on a dark desk.Taxes & RegulationIntermediateCrypto tax history: how to prepare your recordsYou prepare a crypto tax history by putting every exchange, wallet, and DeFi transaction into one list, then reporting gains and income to the IRS.3 min read · Updated Oct 6, 2026 The title What is Form 8949 for crypto? over a dark desk with blank tax forms, a calculator and a pen in orange light.Taxes & RegulationIntermediateForm 8949 for crypto: what it reportsForm 8949 is the IRS form you use to report crypto sales, swaps and payments, with totals carried to Schedule D for the capital gains tax calculation.3 min read · Updated Oct 6, 2026 The title What is Form 1099-DA for crypto? over a dark desk with blank forms, a calculator with a blank display, a pen and a folder.Taxes & RegulationIntermediateWhat is Form 1099-DA for crypto?Form 1099-DA is the IRS form brokers send for crypto sale proceeds. It reports gross proceeds from tax year 2025, not buying, holding, or your gain.3 min read · Updated Oct 6, 2026 The cover shows the title and the AINFT logo over a dark desk with a calculator, pen, and blank forms.Taxes & RegulationIntermediateHow NFT sales are taxed in the US and what to reportAn NFT sale at a profit is usually a capital gain in the US. Your taxable gain is what you received minus your cost basis, and you report it on Form 1040.3 min read · Updated Oct 6, 2026 How are crypto airdrops taxed in the US? title over a dark navy background with a blank form, pen, and calculator on the right.Taxes & RegulationIntermediateHow are crypto airdrops taxed in the US?Crypto airdrops are usually ordinary income at fair market value when you control them, and the IRS treats digital assets as property for federal tax.3 min read · Updated Oct 6, 2026 The title How are crypto to crypto swaps taxed in the US? over a dark desk with blank tax forms, a calculator and a pen.Taxes & RegulationIntermediateHow are crypto to crypto swaps taxed in the US?A crypto to crypto swap is a taxable disposal in the US. You owe capital gains tax on the difference between the value received and your cost basis.3 min read · Updated Oct 6, 2026 A dark navy desk with blank tax forms, a blank calculator, a pen and a folder on the right, lit by orange light.Taxes & RegulationIntermediateHow to determine your crypto cost basis for US taxesYou determine crypto cost basis by tracking what you paid plus costs, then reporting sales on Form 8949. The IRS treats crypto as property in the US.3 min read · Updated Oct 6, 2026 The title Short term vs long term crypto capital gains over blank tax forms, a folder, a pen and a calculator on a dark navy desk.Taxes & RegulationIntermediateShort-Term vs Long-Term Crypto Capital Gains: How the IRS Splits ThemShort-term crypto gains are taxed at ordinary income rates and long-term gains at capital gains rates, with the IRS cutoff at a one-year holding period.3 min read · Updated Oct 6, 2026