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Taxes & Regulation

How US law treats crypto and what you owe: IRS rules, capital gains, reporting on Form 8949, tax software and the identity checks exchanges run.

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A row of blank-faced crypto kiosk machines in dark navy with orange accent light, empty dark space on the left for the titleTaxes & RegulationIntermediateWhy US states restrict crypto ATMs: Minnesota’s banMinnesota law bans cryptocurrency kiosks statewide, and the Department of Commerce enforces the rule; online exchanges and apps are not covered.Vahe Hakobyan3 min readRead guide

All Taxes & Regulation guides

Every guide in this topic, labelled by level.

The title 'How to report a lost or stolen cryptocurrency holding' over a dark desk with a folder, notepad, and padlock on the right.Taxes & RegulationIntermediateHow to report a lost or stolen cryptocurrency holdingReport lost or stolen crypto to the exchange, police, the FTC and the FBI's IC3. A blockchain transfer stays final, so reports build a record, not a refund.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 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 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 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 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 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 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 over a dark desk with a calculator, blank forms and a pen lit in orange.Taxes & RegulationIntermediateCrypto wash sales: what the IRS rule saysThe wash sale rule does not apply to cryptocurrency for US federal income tax. The IRS treats crypto as property, so a loss sale goes on Schedule D.3 min read · Updated Oct 6, 2026 The guide title sits over a dark navy scene with a steel vault door and blank identity cards lit by a warm orange beam.Taxes & RegulationIntermediateWhy crypto exchanges request identity documentsUS crypto exchanges request identity documents because FinCEN anti-money laundering rules require customer verification to open an account or move money.2 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 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 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 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 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 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 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 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 A row of blank-faced crypto kiosk machines in dark navy with orange accent light, empty dark space on the left for the titleTaxes & RegulationIntermediateWhy US states restrict crypto ATMs: Minnesota’s banMinnesota law bans cryptocurrency kiosks statewide, and the Department of Commerce enforces the rule; online exchanges and apps are not covered.3 min read · Updated Oct 6, 2026 A dark desk with blank tax forms, a calculator and a pen under warm orange light, with the guide title over it.Taxes & RegulationIntermediateHow to harvest crypto tax losses and report themSelling coins below what you paid makes the loss real, so it can offset gains and a limited amount of ordinary income, once you keep cost basis records.3 min read · Updated Oct 6, 2026 How to deduct crypto losses on US taxes title over a dark desk with a calculator, a pen, and a folder glowing orange.Taxes & RegulationIntermediateHow to deduct crypto losses on US taxesA cryptocurrency loss tax deduction follows a sale, swap or spend at a loss. A price drop while you hold does not count; report disposals on your return.2 min read · Updated Oct 6, 2026 A dark desk with blank tax forms, a calculator, a pen and a folder under warm orange light on the right.Taxes & RegulationIntermediateHow to choose a cryptocurrency CPAA cryptocurrency CPA is a licensed accountant who knows digital-asset taxes. Check the state license, ask about DeFi and staking, and share records safely.2 min read · Updated Oct 6, 2026 The guide title sits over a dark navy background with a gavel, folder, and blank pad on the right, lit by orange glow.Taxes & RegulationIntermediateWhen do you need a cryptocurrency lawyer?You may need a cryptocurrency lawyer for an IRS audit, an SEC or CFTC subpoena, or a fraud claim. Routine buying and holding usually does not require one.3 min read · Updated Oct 6, 2026 The title What is the crypto travel rule? over a dark navy background with glowing orange blocks and dials on the right.Taxes & RegulationIntermediateCrypto travel rule: what it requiresThe crypto travel rule requires exchanges to share sender and recipient details on transfers. US providers follow FinCEN rules, which can add checks.3 min read · Updated Oct 6, 2026 The title What is a crypto mixer, and is it legal? over a dark navy background with glowing orange cables and glass blocks.Taxes & RegulationIntermediateWhat is a crypto mixer and is it legal?A cryptocurrency mixer pools and shuffles coins to hide the sender. Using one is not automatically illegal; OFAC's list decides which mixers are barred.3 min read · Updated Oct 6, 2026 A dark navy desk with a closed folder, blank calculator, pen and padlock on the right, lit in warm orange, the left side empty shadow.Taxes & RegulationIntermediateHow is crypto handled in a divorce?US courts can treat cryptocurrency as marital property in a divorce. State law decides what is marital, and the IRS taxes later sales as property.3 min read · Updated Oct 6, 2026 The title How are crypto loans taxed in the US? over a dark desk with a blank tax form, calculator, pen and folder in warm orange light.Taxes & RegulationIntermediateHow Are Crypto Loans Taxed in the US?Taking a crypto-backed loan is not taxable income, but the IRS taxes liquidation, crypto repayment and lending interest on your federal return for most people.3 min read · Updated Oct 6, 2026 A dark navy scene with a blank IRS notice, calculator, pen and folder on the right and empty dark space on the left, accented in orange.Taxes & RegulationIntermediateIRS Letter 6173: what it says about your cryptoAn IRS virtual currency letter says the agency has information about your crypto, names tax years and a deadline, and asks you to file or correct a return.3 min read · Updated Oct 6, 2026 A dark navy desk with a blank tax form, a calculator with a blank display and a pen, lit by a soft orange glow on the right.Taxes & RegulationIntermediateHow to answer the digital asset question on Form 1040Check No if you only bought or held crypto. Check Yes if you sold, swapped, spent, or earned it. It covers the year's activity, not what you still hold.3 min read · Updated Oct 6, 2026 How do state income taxes apply to crypto gains? over a dark desk with blank tax forms, a calculator and a pen in warm orange light.Taxes & RegulationIntermediateState income taxes on crypto gains: how they applyMost states with an income tax apply it to crypto gains, but some states have no income tax. Report the gain in the year you sell, swap or spend.3 min read · Updated Oct 6, 2026