Published Apr, 05 2024

Five Taxable Crypto Events

Cryptocurrency has revolutionized the way we perceive and engage with digital assets. With its meteoric rise in popularity, it has also introduced a new frontier of taxation: crypto-taxable events. These events, ranging from buying and selling crypto to participating in airdrops and forks, carry significant implications for investors and enthusiasts alike. In this comprehensive guide, […]

Cryptocurrency has revolutionized the way we perceive and engage with digital assets. With its meteoric rise in popularity, it has also introduced a new frontier of taxation: crypto-taxable events. These events, ranging from buying and selling crypto to participating in airdrops and forks, carry significant implications for investors and enthusiasts alike. In this comprehensive guide, we'll delve deeper into each of the five primary taxable crypto events, empowering readers to navigate the complex world of cryptocurrency taxation with confidence.

1. Buying and Selling Cryptocurrency

Capital gains and losses as crypto taxable events

When you sell cryptocurrency, the difference between the purchase price (cost basis) and the selling price determines your capital gain or loss. If you held the cryptocurrency for more than a year before selling, it's considered a long-term capital gain or loss, while holding for less than a year results in a short-term capital gain or loss.

FIFO and LIFO accounting methods

FIFO (First In, First Out) and LIFO (Last In, First Out) are accounting methods used to determine which coins are being sold when you dispose of part of your cryptocurrency holdings. Choosing the appropriate method can impact your tax liabilities.

2. Cryptocurrency Mining

Income from mining

The coins mined through cryptocurrency mining are considered crypto taxable events and must be reported as such. The value of the mined coins at the time they are received determines the income to be reported.

Deductions for mining expenses

Miners can deduct expenses related to their mining activities, such as electricity costs, mining hardware, maintenance, and other operational expenses. These deductions can help offset the taxable income generated from mining.

3. Staking and Masternodes

Rewards and masternode earnings from staking

Staking and operating masternodes earn rewards in the form of additional cryptocurrency. These rewards are taxable income which you'll need to report accordingly.

Tax reporting requirements for crypto taxable events

Stakers and masternode operators must keep accurate records of their rewards and report them as income. Failure to do so could lead to penalties from tax authorities.

4. Airdrops and Forks are Taxable Crypto Events

Value of distributed tokens or coins

Airdrops involve receiving free tokens or coins, while forks result in the creation of a new cryptocurrency. Remember, you'll need to report the value of the tokens or coins you receive through airdrops or forks as income for tax purposes.

Record-keeping and documenting taxable crypto events

Proper record-keeping and documentation are crucial for accurately reporting airdrops and forks. Maintaining records of the date, value, and source of the distributed tokens or coins is essential for tax compliance.

5. Crypto-to-Crypto Trades

Taxation of trades

Trading one cryptocurrency for another triggers a taxable event, with the gain or loss calculated based on the fair market value of the cryptocurrencies exchanged. You must report these gains or losses on your tax return.

Tracking gains and losses of crypto taxable events

Traders must meticulously track their gains and losses for each crypto-to-crypto trade. Keeping detailed records of the date, amount, cost basis, and fair market value of the cryptocurrencies involved in each trade is essential for accurate tax reporting.

Do Your Due Diligence

Navigating the landscape of crypto-taxable events requires vigilance, understanding, and compliance. By familiarizing themselves with the five key scenarios outlined above—buying and selling crypto, mining, staking and masternodes, airdrops and forks, and crypto-to-crypto trades—investors can effectively manage their tax obligations and minimize their tax liabilities.

Buying Bitcoin at a Bitcoin Depot ATM is a taxable crypto event, so make sure you're tracking them anytime you add Bitcoin to your wallet. The good news is that there are thousands of Bitcoin Depot ATMs around the United States, so there's a good chance you'll find one near you. Get out and get some Bitcoin!