Reference Articles

Crypto Tax Guides

In-depth, evergreen reference articles on U.S. cryptocurrency taxation – classification, taxable events, forms, specific activities, and special situations. Written by Joelle Azwat, an IRS Enrolled Agent specializing in digital assets.

Cornerstone Guide

The Complete U.S. Crypto Tax Guide (2026)

Everything you need to know about how the IRS taxes cryptocurrency – classification, taxable events, rates, cost basis under the new wallet-by-wallet method, specific activity types, the forms you'll file, and how to stay compliant.

By Joelle Azwat, EA · 15-minute read · Last updated May 27, 2026

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More Guides Coming Soon

We're building out an in-depth library of crypto tax references. Upcoming guides include:

DeFi Tax Treatment Explained
NFT Taxes: Collectibles & the 28% Rate
Staking Rewards Under Rev. Rul. 2023-14
What Form 1099-DA Means for Investors
Crypto Tax-Loss Harvesting Strategy
Crypto for Businesses: A Tax Guide
How to Catch Up on Crypto Taxes

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Reference articles cover general principles. For your specific situation, book a free 30-minute consultation to walk through the facts with an IRS Enrolled Agent.

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