Official tax documents for United States

A dated copy of each document the United States authorities published on the taxation of crypto assets. Open our copy to read the wording Coinfig worked from, or follow the live source to the authority's own page.

126 documents, 142 files, archived 2026-09-10

Start here

Most United States crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

Frequently asked questions on digital asset transactions
The IRS frequently asked questions on digital asset transactions, the plainest statement of the current IRS position.
Internal Revenue ServiceArchived copy: PDF, 249 KB, fetched 2026-09-10Live source
Notice 2014-21, IRS Virtual Currency Guidance (2014-16 I.R.B. 938)
Notice 2014-21, the notice that first treated virtual currency as property and still anchors everything after it.
Internal Revenue ServiceArchived copy: PDF, 42 KB, fetched 2026-09-10Live source
26 U.S.C. Section 1001, Determination of amount of and recognition of gain or loss (2024 edition of the U.S. Code)
Section 1001 of the Internal Revenue Code, the provision that decides when a disposal produces a recognised gain or loss.
Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO)Archived copy: PDF, 140 KB, fetched 2026-09-10Live source
2025 Instructions for Form 8949, Sales and Other Dispositions of Capital Assets
The instructions for Form 8949, where each crypto disposal is listed before it reaches Schedule D.
Internal Revenue ServiceArchived copy: PDF, 250 KB, fetched 2026-09-10Live source
2025 Instructions for Schedule D (Form 1040), Capital Gains and Losses
The Schedule D instructions, which explain how the Form 8949 totals become the capital gain on the return.
Internal Revenue ServiceArchived copy: PDF, 292 KB, fetched 2026-09-10Live source
2025 Instructions for Forms 1040 and 1040-SR
The Form 1040 instructions, which carry the filing deadline, the digital asset question and the rate tables.
Internal Revenue ServiceArchived copy: PDF, 4.2 MB, fetched 2026-09-10Live source

Browse by type

The full archive, grouped the way the authorities group it.

Guidance

12 documents

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Legislation

49 documents

The Acts, sections and statutory instruments the rules come from.

Rulings

34 documents

Binding rulings and formal determinations issued by the authority.

Case law

1 documents

Court and tribunal decisions that settle how a rule is applied.

Forms and notes

26 documents

Return forms, schedules and the notes that explain how to complete them.

Announcements

4 documents

Policy papers, consultations and notices that signal what is changing.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-cca-202114020.

CCA 202114020
- Chief Counsel Advice 202114020, Bitcoin (BTC) / Bitcoin Cash (BCH) hard forkPDF, 120 KBLive source
CCA 202124008
- Chief Counsel Advice 202124008, applicability of section 1031 to exchanges of Bitcoin for Ether, Bitcoin for Litecoin, and Ether for LitecoinPDF, 95 KBLive source
CCA 202302011
- Chief Counsel Advice 202302011, applicability of I.R.C. section 165 to cryptocurrency that has declined in valuePDF, 124 KBLive source
CCA 202302012
- Chief Counsel Advice 202302012, qualified appraisal requirement for charitable contributions of cryptocurrencyPDF, 121 KBLive source
CCA 202511015
- Chief Counsel Advice 202511015, allowance of theft losses for victims of scams under I.R.C. section 165PDF, 148 KBLive source
DOJ JOHN DOE SUMMONSES
- Court authorizes service of John Doe summons seeking identities of U.S. taxpayers who have used cryptocurrencyPDF, 182 KBLive source
FINCEN FBAR
- Report Foreign Bank and Financial Accounts (FBAR), including the due date guidancePDF, 244 KBLive source
FINCEN N 2020-2
- FinCEN Notice 2020-2, FBAR filing requirement for virtual currencyPDF, 115 KBLive source
FR DEFI REMOVAL
- Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales (removal of regulations), 90 FR 30964PDF, 213 KBLive source
IRC s 1
- 26 U.S.C. Section 1, Tax imposed (including 1(h), maximum capital gains rate) (2024 edition of the U.S. Code)PDF, 264 KBLive source
IRC s 1001
- 26 U.S.C. Section 1001, Determination of amount of and recognition of gain or loss (2024 edition of the U.S. Code)PDF, 140 KBLive source
IRC s 1011
- 26 U.S.C. Section 1011, Adjusted basis for determining gain or loss (2024 edition of the U.S. Code)PDF, 132 KBLive source
IRC s 1012
- 26 U.S.C. Section 1012, Basis of property, cost (2024 edition of the U.S. Code)PDF, 136 KBLive source
IRC s 1014
- 26 U.S.C. Section 1014, Basis of property acquired from a decedent (2024 edition of the U.S. Code)PDF, 147 KBLive source
IRC s 1015
- 26 U.S.C. Section 1015, Basis of property acquired by gifts and transfers in trust (2024 edition of the U.S. Code)PDF, 135 KBLive source
IRC s 1031
- 26 U.S.C. Section 1031, Exchange of real property held for productive use or investment (2024 edition of the U.S. Code)PDF, 145 KBLive source
IRC s 1041
- 26 U.S.C. Section 1041, Transfers of property between spouses or incident to divorce (2024 edition of the U.S. Code)PDF, 148 KBLive source
IRC s 1091
- 26 U.S.C. Section 1091, Loss from wash sales of stock or securities (2024 edition of the U.S. Code)PDF, 136 KBLive source
IRC s 1211
- 26 U.S.C. Section 1211, Limitation on capital losses (2024 edition of the U.S. Code)PDF, 132 KBLive source
IRC s 1212
- 26 U.S.C. Section 1212, Capital loss carrybacks and carryovers (2024 edition of the U.S. Code)PDF, 150 KBLive source
IRC s 1221
- 26 U.S.C. Section 1221, Capital asset defined (2024 edition of the U.S. Code)PDF, 139 KBLive source
IRC s 1222
- 26 U.S.C. Section 1222, Other terms relating to capital gains and losses (2024 edition of the U.S. Code)PDF, 135 KBLive source
IRC s 1256
- 26 U.S.C. Section 1256, Section 1256 contracts marked to market (2024 edition of the U.S. Code)PDF, 172 KBLive source
IRC s 1411
- 26 U.S.C. Section 1411, Imposition of tax (net investment income tax) (2024 edition of the U.S. Code)PDF, 136 KBLive source
IRC s 162
- 26 U.S.C. Section 162, Trade or business expenses (2024 edition of the U.S. Code)PDF, 207 KBLive source
IRC s 163
- 26 U.S.C. Section 163, Interest (2024 edition of the U.S. Code)PDF, 209 KBLive source
IRC s 165
- 26 U.S.C. Section 165, Losses (2024 edition of the U.S. Code)PDF, 183 KBLive source
IRC s 168
- 26 U.S.C. Section 168, Accelerated cost recovery system (2024 edition of the U.S. Code)PDF, 368 KBLive source
IRC s 170
- 26 U.S.C. Section 170, Charitable, etc., contributions and gifts (2024 edition of the U.S. Code)PDF, 262 KBLive source
IRC s 179
- 26 U.S.C. Section 179, Election to expense certain depreciable business assets (2024 edition of the U.S. Code)PDF, 166 KBLive source
IRC s 183
- 26 U.S.C. Section 183, Activities not engaged in for profit (2024 edition of the U.S. Code)PDF, 136 KBLive source
IRC s 2010
- 26 U.S.C. Section 2010, Unified credit against estate tax (2024 edition of the U.S. Code)PDF, 153 KBLive source
IRC s 212
- 26 U.S.C. Section 212, Expenses for production of income (2024 edition of the U.S. Code)PDF, 132 KBLive source
IRC s 2501
- 26 U.S.C. Section 2501, Imposition of gift tax (2024 edition of the U.S. Code)PDF, 140 KBLive source
IRC s 2503
- 26 U.S.C. Section 2503, Taxable gifts (2024 edition of the U.S. Code)PDF, 151 KBLive source
IRC s 408
- 26 U.S.C. Section 408, Individual retirement accounts (subsection (m), investment in collectibles) (2024 edition of the U.S. Code)PDF, 240 KBLive source
IRC s 475
- 26 U.S.C. Section 475, Mark to market accounting method for dealers in securities (2024 edition of the U.S. Code)PDF, 143 KBLive source
IRC s 6001
- 26 U.S.C. Section 6001, Notice or regulations requiring records, statements, and special returns (2024 edition of the U.S. Code)PDF, 132 KBLive source
IRC s 6045
- 26 U.S.C. Section 6045, Returns of brokers (2024 edition of the U.S. Code)PDF, 158 KBLive source
IRC s 61
- 26 U.S.C. Section 61, Gross income defined (2024 edition of the U.S. Code)PDF, 143 KBLive source
IRC s 6501
- 26 U.S.C. Section 6501, Limitations on assessment and collection (2024 edition of the U.S. Code)PDF, 191 KBLive source
IRC s 6621
- 26 U.S.C. Section 6621, Determination of rate of interest (2024 edition of the U.S. Code)PDF, 144 KBLive source
IRC s 6651
- 26 U.S.C. Section 6651, Failure to file tax return or to pay tax (2024 edition of the U.S. Code)PDF, 155 KBLive source
IRC s 6662
- 26 U.S.C. Section 6662, Imposition of accuracy-related penalty on underpayments (2024 edition of the U.S. Code)PDF, 163 KBLive source
IRC s 6663
- 26 U.S.C. Section 6663, Imposition of fraud penalty (2024 edition of the U.S. Code)PDF, 132 KBLive source
IRC s 67
- 26 U.S.C. Section 67, 2-percent floor on miscellaneous itemized deductions (2024 edition of the U.S. Code)PDF, 136 KBLive source
IRC s 7701
- 26 U.S.C. Section 7701, Definitions (2024 edition of the U.S. Code)PDF, 218 KBLive source
IRC s 83
- 26 U.S.C. Section 83, Property transferred in connection with performance of services (2024 edition of the U.S. Code)PDF, 151 KBLive source
IRC s 864
- 26 U.S.C. Section 864, Definitions and special rules (2024 edition of the U.S. Code)PDF, 186 KBLive source
IRC s 871
- 26 U.S.C. Section 871, Tax on nonresident alien individuals (2024 edition of the U.S. Code)PDF, 195 KBLive source
IRC s 877A
- 26 U.S.C. Section 877A, Tax responsibilities of expatriation (2024 edition of the U.S. Code)PDF, 153 KBLive source
IRS 1040 INSTR
- Form 1040, U.S. Individual Income Tax ReturnPDF, 215 KBLive source
- Schedule 1 (Form 1040), Additional Income and Adjustments to IncomePDF, 98 KBLive source
- 2025 Instructions for Forms 1040 and 1040-SRPDF, 4.2 MBLive source
IRS 1099 GEN INSTR
- 2025 General Instructions for Certain Information ReturnsPDF, 450 KBLive source
- General Instructions for Certain Information Returns (web edition)PDF, 1.4 MBLive source
IRS BROKER REGS PAGE
- Final regulations and related IRS guidance for reporting by brokers on sales and exchanges of digital assetsPDF, 56 KBLive source
IRS DA FAQ
- Frequently asked questions on digital asset transactionsPDF, 249 KBLive source
IRS DIGITAL ASSETS
- Digital assets (landing page)PDF, 200 KBLive source
IRS F1099-DA INSTR
- 2025 Form 1099-DA, Digital Asset Proceeds From Broker TransactionsPDF, 585 KBLive source
- 2025 Instructions for Form 1099-DA, Digital Asset Proceeds From Broker TransactionsPDF, 200 KBLive source
- Form 1099-DA, Digital Asset Proceeds From Broker TransactionsPDF, 611 KBLive source
- 2026 Instructions for Form 1099-DA, Digital Asset Proceeds From Broker TransactionsPDF, 196 KBLive source
IRS F8938 INSTR
- Form 8938, Statement of Specified Foreign Financial AssetsPDF, 133 KBLive source
- Instructions for Form 8938, Statement of Specified Foreign Financial AssetsPDF, 258 KBLive source
- Comparison of Form 8938 and FBAR requirementsPDF, 135 KBLive source
IRS F8949 INSTR
- Form 8949, Sales and Other Dispositions of Capital AssetsPDF, 126 KBLive source
- 2025 Instructions for Form 8949, Sales and Other Dispositions of Capital AssetsPDF, 250 KBLive source
IRS FS-2025-06
- Fact Sheet FS-2025-06, tax professionals can prepare now to assist their clients with reporting proceeds from certain digital asset transactionsPDF, 36 KBLive source
IRS INTEREST RATES
- IR-2025-112, interest rates remain the same for the first quarter of 2026PDF, 31 KBLive source
- Rev. Rul. 2023-22, section 6621 quarterly interest rates on overpayments and underpaymentsPDF, 373 KBLive source
- Rev. Rul. 2024-6, section 6621 quarterly interest rates on overpayments and underpaymentsPDF, 434 KBLive source
- Rev. Rul. 2024-11, section 6621 quarterly interest rates on overpayments and underpaymentsPDF, 398 KBLive source
- Rev. Rul. 2024-18, section 6621 quarterly interest rates on overpayments and underpaymentsPDF, 384 KBLive source
- Rev. Rul. 2024-25, section 6621 quarterly interest rates on overpayments and underpaymentsPDF, 480 KBLive source
- Rev. Rul. 2025-7, section 6621 quarterly interest rates on overpayments and underpaymentsPDF, 372 KBLive source
- Rev. Rul. 2025-11, section 6621 quarterly interest rates on overpayments and underpaymentsPDF, 371 KBLive source
- Rev. Rul. 2025-18, section 6621 quarterly interest rates on overpayments and underpaymentsPDF, 1.3 MBLive source
- Rev. Rul. 2025-22, section 6621 quarterly interest rates on overpayments and underpaymentsPDF, 369 KBLive source
- Internal Revenue Bulletin 2026-8, containing Rev. Rul. 2026-5 (section 6621 interest rates, second quarter 2026)PDF, 1006 KBLive source
- Internal Revenue Bulletin 2026-22, containing Rev. Rul. 2026-10 (section 6621 interest rates, third quarter 2026)PDF, 1.7 MBLive source
- Rev. Rul. 2026-15, section 6621 quarterly interest rates on overpayments and underpaymentsPDF, 553 KBLive source
IRS LBI CAMPAIGN
- LB&I active campaigns (including the virtual currency campaign)PDF, 199 KBLive source
IRS N 2014-21
- Notice 2014-21, IRS Virtual Currency Guidance (2014-16 I.R.B. 938)PDF, 42 KBLive source
IRS N 2023-27
- Notice 2023-27, Treatment of Certain Nonfungible Tokens as Collectibles (2023-15 I.R.B. 634)PDF, 136 KBLive source
IRS N 2023-34
- Notice 2023-34, Modification of Notice 2014-21 (2023-19 I.R.B. 837)PDF, 102 KBLive source
IRS N 2024-56
- Notice 2024-56, transitional relief for brokers under sections 3403, 3406, 6721, 6722, 6651 and 6656 (2024-31 I.R.B. 316)PDF, 85 KBLive source
IRS N 2024-57
- Notice 2024-57, reporting and penalty relief for brokers for certain digital asset transactions under section 6045 (2024-31 I.R.B. 320)PDF, 74 KBLive source
IRS N 2025-7
- Notice 2025-7, temporary relief under Treas. Reg. 1.1012-1(j)(3)(ii) (2025-5 I.R.B. 601)PDF, 101 KBLive source
IRS N 2026-20
- Notice 2026-20, extension of the Notice 2025-7 relief period (2026-15 I.R.B.)PDF, 102 KBLive source
IRS PUB 525
- Publication 525, Taxable and Nontaxable Income (2025 returns)PDF, 1.7 MBLive source
IRS PUB 529
- Publication 529, Miscellaneous Deductions (Rev. December 2020)PDF, 1.3 MBLive source
IRS PUB 544
- Publication 544, Sales and Other Dispositions of Assets (2025 returns)PDF, 1.7 MBLive source
IRS PUB 547
- Publication 547, Casualties, Disasters, and Thefts (2025 returns)PDF, 1.4 MBLive source
IRS PUB 550
- Publication 550, Investment Income and Expenses (2025 returns)PDF, 2.3 MBLive source
IRS PUB 551
- Publication 551, Basis of AssetsPDF, 1.3 MBLive source
IRS PUB 561
- Publication 561, Determining the Value of Donated Property (Rev. December 2025)PDF, 1.2 MBLive source
IRS SCHED D INSTR
- 2025 Instructions for Schedule D (Form 1040), Capital Gains and LossesPDF, 292 KBLive source
- Schedule D (Form 1040), Capital Gains and LossesPDF, 96 KBLive source
IRS VC FAQ
- Frequently asked questions on virtual currency transactionsPDF, 160 KBLive source
IRS VDP
- Form 14457, Voluntary Disclosure Practice Preclearance Request and Application (Rev. 7-2025)PDF, 2.9 MBLive source
- IRS Criminal Investigation Voluntary Disclosure PracticePDF, 136 KBLive source
PL 117-58
- Public Law 117-58, Infrastructure Investment and Jobs Act (section 80603)PDF, 2.6 MBLive source
PL 119-21
- Public Law 119-21 (One Big Beautiful Bill Act), enacted textPDF, 946 KBLive source
PL 119-5
- Public Law 119-5, congressional disapproval of the IRS DeFi broker gross proceeds rulePDF, 176 KBLive source
Reg 1.1001-7
- 26 CFR 1.1001-7, Amount realized on the sale or disposition of digital assets, 2025 annual edition revised as of 1 April 2025PDF, 200 KBLive source
Reg 1.1012-1
- 26 CFR 1.1012-1, Basis of property (paragraph (j), digital assets), 2025 annual edition revised as of 1 April 2025PDF, 282 KBLive source
RP 2009-20
- Rev. Proc. 2009-20, optional safe harbour for losses from a specified fraudulent arrangement (2009-14 I.R.B. 749)PDF, 48 KBLive source
- Rev. Proc. 2011-58, modification of Rev. Proc. 2009-20 (2011-49 I.R.B. 849)PDF, 17 KBLive source
RP 2023-34
- Rev. Proc. 2023-34, inflation adjusted items for tax year 2024 (2023-48 I.R.B. 1287)PDF, 250 KBLive source
RP 2024-28
- Rev. Proc. 2024-28, safe harbour for allocating basis in digital assets to wallets and accounts (2024-31 I.R.B. 326)PDF, 129 KBLive source
RP 2024-40
- Rev. Proc. 2024-40, inflation adjusted items for tax year 2025 (2024-45 I.R.B. 1100)PDF, 243 KBLive source
RP 2025-32
- Rev. Proc. 2025-32, inflation adjusted items for tax year 2026 (2025-45 I.R.B.)PDF, 254 KBLive source
RR 2019-24
- Rev. Rul. 2019-24, hard forks and airdrops (2019-44 I.R.B. 1004)PDF, 74 KBLive source
RR 2023-14
- Rev. Rul. 2023-14, staking rewards (2023-33 I.R.B. 484)PDF, 92 KBLive source
TD 10000
- TD 10000, Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions, 89 FR 56480PDF, 1.1 MBLive source

What is not archived

Gaps we know about

https://www.law.cornell.edu/uscode/text/26/* and https://www.law.cornell.edu/cfr/text/26/* (the URLs sources.md gives for all 42 Internal Revenue Code sections and for Treas. Reg. 1.1012-1 and 1.1001-7) - not archived: Cornell LII is an unofficial mirror. Each section is archived instead from govinfo (GPO): the U.S. Code sections from USCODE-2024-title26 (2024 edition, issued 2024-12-31, so it does not carry the amendments made by Public Law 119-21, whose enacted text is archived separately), and the two regulations from CFR-2025-title26-vol13 (annual edition revised as of 2025-04-01, which does carry the paragraphs added by TD 10000).
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section* (the Office of the Law Revision Counsel's own current-through-today rendition) - not archived: uscode.house.gov does not answer on port 443 from this network; every request times out after 30 seconds with no response. The govinfo rendition above is used instead, which is the same OLRC text published by GPO.
Rev. Rul. 2026-5 (section 6621 interest rates, second quarter 2026) and Rev. Rul. 2026-10 (third quarter 2026) - not archived as standalone documents: unlike every other quarterly rate ruling, neither has a file in the IRS pub/irs-drop directory (rr-26-05.pdf and rr-26-10.pdf both answer 404, and the gaps are real, not a naming variant). Both are archived in full inside the Internal Revenue Bulletins that carry them, which are in the table above: Rev. Rul. 2026-5 in I.R.B. 2026-8 and Rev. Rul. 2026-10 in I.R.B. 2026-22.
IRS news releases announcing the second and third quarter 2026 interest rates - not archived: no page exists at any of the newsroom slug patterns the IRS has used for these releases. The first quarter 2026 release (IR-2025-112) and the fourth quarter 2026 release (Rev. Rul. 2026-15) are both archived.
Department of Justice announcements of the John Doe summonses on Circle and Poloniex (2021-04-01), Kraken / Payward Ventures (2021-05-05), SFOX (2022-08-16) and M.Y. Safra Bank (2022-09-22) - not archived: sources.md gives a single URL for the [DOJ JOHN DOE SUMMONSES] entry, which resolves to the 2016 Coinbase announcement (archived above), and justice.gov answers 403 to automated clients on both its news search page and its press-release API, so the four other press-release URLs could not be resolved from an official host.
IRS site search (https://www.irs.gov/site-index-search) and the pub/irs-drop directory listing (https://www.irs.gov/downloads/irs-drop) - not archived and not usable: both answer 403 to automated clients. The additional-material sweep was done instead from the IRS digital-asset hub pages (/filing/digital-assets and the broker-regulations guidance page), which link the agency's crypto guidance directly.

Mirror and checksums

Every file is served from sources.coinfig.tax and mirrored at pub-3da1475361894804bb59c04a9a3c9ddf.r2.dev. If the first host is blocked on your network, swap the host in the address and keep the rest of the path. Each copy was checksummed when we fetched it, so a downloaded file can be checked back against the archive.

Citation key A document tagged with a key is one a Coinfig jurisdiction report cites by that key. Everything else is archived for context and carries no key.