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United States guidance

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

Showing 1 to 12 of 12 documents, archived 2026-09-10

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Guidance documents archived for United States
DocumentIssuerDateArchived copyLive sourceCitation key
Report Foreign Bank and Financial Accounts (FBAR), including the due date guidanceFinancial Crimes Enforcement Network, U.S. Department of the Treasury2019-03-06PDF, 244 KB, mirrorOpenFINCEN FBAR
FinCEN Notice 2020-2, FBAR filing requirement for virtual currencyFinancial Crimes Enforcement Network, U.S. Department of the Treasury2020-12-30PDF, 115 KB, mirrorOpenFINCEN N 2020-2
Comparison of Form 8938 and FBAR requirementsInternal Revenue Service2025-09-18PDF, 135 KB, mirrorOpenIRS F8938 INSTR
Final regulations and related IRS guidance for reporting by brokers on sales and exchanges of digital assetsInternal Revenue Service2025-11-07PDF, 56 KB, mirrorOpenIRS BROKER REGS PAGE
General overview of taxpayer reliance on guidance published in the Internal Revenue Bulletin and FAQsInternal Revenue Service2025-12-05PDF, 43 KB, mirrorOpen
Frequently asked questions on digital asset transactionsInternal Revenue Service2025-12-15PDF, 249 KB, mirrorOpenIRS DA FAQ
Determine how to answer the digital asset questionInternal Revenue Service2026-02-13PDF, 35 KB, mirrorOpen
LB&I active campaigns (including the virtual currency campaign)Internal Revenue Service2026-03-26PDF, 199 KB, mirrorOpenIRS LBI CAMPAIGN
General Instructions for Certain Information Returns (web edition)Internal Revenue Service2026-04-30PDF, 1.4 MB, mirrorOpenIRS 1099 GEN INSTR
Frequently asked questions on virtual currency transactionsInternal Revenue Service2026-06-30PDF, 160 KB, mirrorOpenIRS VC FAQ
IRS Criminal Investigation Voluntary Disclosure PracticeInternal Revenue Service2026-07-20PDF, 136 KB, mirrorOpenIRS VDP
Digital assets (landing page)Internal Revenue Service2026-09-02PDF, 200 KB, mirrorOpenIRS DIGITAL ASSETS