{
  "site": "StateCryptoTax",
  "domain": "https://statecryptotax.com",
  "verified_date": "2026-11-04",
  "language": "en-US",
  "jurisdiction": "United States (Title 26 U.S.C. & 50 States + DC)",
  "feeds": {
    "llms_txt": "https://statecryptotax.com/llms.txt",
    "llms_full_txt": "https://statecryptotax.com/llms-full.txt",
    "ai_index_json": "https://statecryptotax.com/ai-index.json",
    "sitemap_xml": "https://statecryptotax.com/sitemap.xml"
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  "total_pages": 260,
  "statutory_highlights_2026": {
    "standard_deduction_2026": {
      "single": 16100,
      "married_filing_jointly": 32200,
      "married_filing_separately": 16100,
      "head_of_household": 24150,
      "additional_65_or_blind_unmarried": 2050,
      "additional_65_or_blind_married": 1650
    },
    "niit_thresholds_magi": {
      "single": 200000,
      "head_of_household": 200000,
      "married_filing_jointly": 250000,
      "qualifying_surviving_spouse": 250000,
      "married_filing_separately": 125000
    },
    "gift_annual_exclusion_2026_usd": 19000,
    "stablecoin_1099_da_de_minimis_usd": 10000,
    "specified_nft_1099_da_de_minimis_usd": 600
  },
  "pages": [
    {
      "path": "/1099-guide/alto-cryptoira/",
      "url": "https://statecryptotax.com/1099-guide/alto-cryptoira/",
      "title": "Alto CryptoIRA Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Alto CryptoIRA tax reporting guide: IRS forms issued (5498, 1099-R), default cost basis method (Tax-Advantaged IRA (Custodian files IRS Form 5498 & 1099-R)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/bitcoinira/",
      "url": "https://statecryptotax.com/1099-guide/bitcoinira/",
      "title": "BitcoinIRA Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 BitcoinIRA tax reporting guide: IRS forms issued (5498, 1099-R), default cost basis method (Tax-Advantaged IRA (Custodian files IRS Form 5498 & 1099-R)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/bitstamp-us/",
      "url": "https://statecryptotax.com/1099-guide/bitstamp-us/",
      "title": "Bitstamp US Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Bitstamp US tax reporting guide: IRS forms issued (1099-DA, 1099-MISC, 8949-CSV), default cost basis method (FIFO), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/cash-app/",
      "url": "https://statecryptotax.com/1099-guide/cash-app/",
      "title": "Cash App Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Cash App tax reporting guide: IRS forms issued (1099-DA, 1099-B, 8949-CSV), default cost basis method (FIFO), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/choice-ira/",
      "url": "https://statecryptotax.com/1099-guide/choice-ira/",
      "title": "Choice by Kingdom Trust Tax Guide 2026: Form 1099-DA & Co...",
      "description": "2026 Choice by Kingdom Trust tax reporting guide: IRS forms issued (5498, 1099-R), default cost basis method (Tax-Advantaged IRA (Kingdom Trust files IRS Form 5498 & Form 1099-R)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/coinbase/",
      "url": "https://statecryptotax.com/1099-guide/coinbase/",
      "title": "Coinbase Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Coinbase tax reporting guide: IRS forms issued (1099-DA, 1099-MISC, 1099-B, 8949-CSV), default cost basis method (FIFO (HIFO / LIFO / Specific ID selectable in Coinbase Tax Center)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/compare/bitcoinira-vs-unchained-ira/",
      "url": "https://statecryptotax.com/1099-guide/compare/bitcoinira-vs-unchained-ira/",
      "title": "BitcoinIRA vs Unchained IRA: 2026 IRS Form 1099-DA & Tax...",
      "description": "Side-by-side 2026 tax reporting comparison of BitcoinIRA vs Unchained IRA: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/cash-app-vs-paypal-crypto/",
      "url": "https://statecryptotax.com/1099-guide/compare/cash-app-vs-paypal-crypto/",
      "title": "Cash App vs PayPal / Venmo Crypto: 2026 IRS Form 1099-DA...",
      "description": "Side-by-side 2026 tax reporting comparison of Cash App vs PayPal / Venmo Crypto: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/coinbase-vs-cryptocom/",
      "url": "https://statecryptotax.com/1099-guide/compare/coinbase-vs-cryptocom/",
      "title": "Coinbase vs Crypto.com: 2026 IRS Form 1099-DA & Tax Compa...",
      "description": "Side-by-side 2026 tax reporting comparison of Coinbase vs Crypto.com: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/coinbase-vs-gemini/",
      "url": "https://statecryptotax.com/1099-guide/compare/coinbase-vs-gemini/",
      "title": "Coinbase vs Gemini: 2026 IRS Form 1099-DA & Tax Comparison",
      "description": "Side-by-side 2026 tax reporting comparison of Coinbase vs Gemini: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/coinbase-vs-kraken/",
      "url": "https://statecryptotax.com/1099-guide/compare/coinbase-vs-kraken/",
      "title": "Coinbase vs Kraken: 2026 IRS Form 1099-DA & Tax Comparison",
      "description": "Side-by-side 2026 tax reporting comparison of Coinbase vs Kraken: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/coinbase-vs-robinhood-crypto/",
      "url": "https://statecryptotax.com/1099-guide/compare/coinbase-vs-robinhood-crypto/",
      "title": "Coinbase vs Robinhood Crypto: 2026 IRS Form 1099-DA & Tax...",
      "description": "Side-by-side 2026 tax reporting comparison of Coinbase vs Robinhood Crypto: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/fidelity-crypto-vs-coinbase/",
      "url": "https://statecryptotax.com/1099-guide/compare/fidelity-crypto-vs-coinbase/",
      "title": "Fidelity Crypto vs Coinbase: 2026 IRS Form 1099-DA & Tax...",
      "description": "Side-by-side 2026 tax reporting comparison of Fidelity Crypto vs Coinbase: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/fidelity-crypto-vs-robinhood-crypto/",
      "url": "https://statecryptotax.com/1099-guide/compare/fidelity-crypto-vs-robinhood-crypto/",
      "title": "Fidelity Crypto vs Robinhood Crypto: 2026 IRS Form 1099-D...",
      "description": "Side-by-side 2026 tax reporting comparison of Fidelity Crypto vs Robinhood Crypto: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/interactive-brokers-crypto-vs-fidelity-crypto/",
      "url": "https://statecryptotax.com/1099-guide/compare/interactive-brokers-crypto-vs-fidelity-crypto/",
      "title": "Interactive Brokers Crypto vs Fidelity Crypto: 2026 IRS F...",
      "description": "Side-by-side 2026 tax reporting comparison of Interactive Brokers Crypto vs Fidelity Crypto: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/itrustcapital-vs-alto-cryptoira/",
      "url": "https://statecryptotax.com/1099-guide/compare/itrustcapital-vs-alto-cryptoira/",
      "title": "iTrustCapital vs Alto CryptoIRA: 2026 IRS Form 1099-DA &...",
      "description": "Side-by-side 2026 tax reporting comparison of iTrustCapital vs Alto CryptoIRA: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/kraken-vs-gemini/",
      "url": "https://statecryptotax.com/1099-guide/compare/kraken-vs-gemini/",
      "title": "Kraken vs Gemini: 2026 IRS Form 1099-DA & Tax Comparison",
      "description": "Side-by-side 2026 tax reporting comparison of Kraken vs Gemini: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/ledger-live-us-vs-trezor-suite-us/",
      "url": "https://statecryptotax.com/1099-guide/compare/ledger-live-us-vs-trezor-suite-us/",
      "title": "Ledger Live US vs Trezor Suite US: 2026 IRS Form 1099-DA...",
      "description": "Side-by-side 2026 tax reporting comparison of Ledger Live US vs Trezor Suite US: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/metamask-swaps-vs-uniswap-base-dex/",
      "url": "https://statecryptotax.com/1099-guide/compare/metamask-swaps-vs-uniswap-base-dex/",
      "title": "MetaMask Portfolio & Swaps vs Uniswap Protocol: 2026 IRS...",
      "description": "Side-by-side 2026 tax reporting comparison of MetaMask Portfolio & Swaps vs Uniswap Protocol: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/river-vs-strike/",
      "url": "https://statecryptotax.com/1099-guide/compare/river-vs-strike/",
      "title": "River Financial vs Strike: 2026 IRS Form 1099-DA & Tax Co...",
      "description": "Side-by-side 2026 tax reporting comparison of River Financial vs Strike: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/compare/river-vs-swan-bitcoin/",
      "url": "https://statecryptotax.com/1099-guide/compare/river-vs-swan-bitcoin/",
      "title": "River Financial vs Swan Bitcoin: 2026 IRS Form 1099-DA &...",
      "description": "Side-by-side 2026 tax reporting comparison of River Financial vs Swan Bitcoin: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis methods, and tax software APIs."
    },
    {
      "path": "/1099-guide/cryptocom/",
      "url": "https://statecryptotax.com/1099-guide/cryptocom/",
      "title": "Crypto.com Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Crypto.com tax reporting guide: IRS forms issued (1099-DA, 1099-MISC, 1099-B, 8949-CSV), default cost basis method (FIFO), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/etoro-us/",
      "url": "https://statecryptotax.com/1099-guide/etoro-us/",
      "title": "eToro US Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 eToro US tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-MISC, 8949-CSV), default cost basis method (FIFO), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/fidelity-crypto-ira/",
      "url": "https://statecryptotax.com/1099-guide/fidelity-crypto-ira/",
      "title": "Fidelity Crypto for IRAs Tax Guide 2026: Form 1099-DA & C...",
      "description": "2026 Fidelity Crypto for IRAs tax reporting guide: IRS forms issued (5498, 1099-R), default cost basis method (Tax-Advantaged IRA (Fidelity files IRS Form 5498 & Form 1099-R automatically)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/fidelity-crypto/",
      "url": "https://statecryptotax.com/1099-guide/fidelity-crypto/",
      "title": "Fidelity Crypto Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Fidelity Crypto tax reporting guide: IRS forms issued (1099-DA, 1099-B, Gain/Loss Statement), default cost basis method (FIFO / Specific ID), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/fold-app/",
      "url": "https://statecryptotax.com/1099-guide/fold-app/",
      "title": "Fold App Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Fold App tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-MISC, 8949-CSV), default cost basis method (FIFO), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/gemini/",
      "url": "https://statecryptotax.com/1099-guide/gemini/",
      "title": "Gemini Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Gemini tax reporting guide: IRS forms issued (1099-DA, 1099-MISC, 8949-CSV), default cost basis method (FIFO / Specific ID via TaxBit integration), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/",
      "url": "https://statecryptotax.com/1099-guide/",
      "title": "32 US Crypto Exchanges: IRS Form 1099-DA & Cost Basis Guide",
      "description": "Complete directory of 32 US crypto exchanges, brokers, IRAs, and wallets: IRS Form 1099-DA issuance, default FIFO/HIFO cost basis settings, and API sync."
    },
    {
      "path": "/1099-guide/interactive-brokers-crypto/",
      "url": "https://statecryptotax.com/1099-guide/interactive-brokers-crypto/",
      "title": "Interactive Brokers Crypto Tax Guide 2026: Form 1099-DA &...",
      "description": "2026 Interactive Brokers Crypto tax reporting guide: IRS forms issued (1099-DA, 1099-B, 8949-CSV), default cost basis method (FIFO / LIFO / HIFO / Specific Lot Tax Optimizer), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/itrustcapital/",
      "url": "https://statecryptotax.com/1099-guide/itrustcapital/",
      "title": "iTrustCapital Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 iTrustCapital tax reporting guide: IRS forms issued (5498, 1099-R), default cost basis method (Tax-Advantaged IRA (0% capital gains tax on trades inside Traditional/Roth/SEP IRA; no Form 8949 required)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/kraken/",
      "url": "https://statecryptotax.com/1099-guide/kraken/",
      "title": "Kraken Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Kraken tax reporting guide: IRS forms issued (1099-DA, 1099-MISC, 1099-INT, 8949-CSV), default cost basis method (FIFO (Specific ID supported via API/CSV)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/ledger-live-us/",
      "url": "https://statecryptotax.com/1099-guide/ledger-live-us/",
      "title": "Ledger Live US Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Ledger Live US tax reporting guide: IRS forms issued (CSV-Export (Operation History)), default cost basis method (Per-wallet cost-basis tracking under Rev. Proc. 2024-28 (exportable via CSV or xpub/address sync)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/metamask-swaps/",
      "url": "https://statecryptotax.com/1099-guide/metamask-swaps/",
      "title": "MetaMask Portfolio & Swaps Tax Guide 2026: Form 1099-DA &...",
      "description": "2026 MetaMask Portfolio & Swaps tax reporting guide: IRS forms issued (Public Wallet Address Sync (EVM CSV/API)), default cost basis method (Per-wallet cost-basis tracking under Rev. Proc. 2024-28 (no 1099-DA issued by non-custodial software after the 2025 CRA repeal of the IRS DeFi broker rule, but all swaps remain taxable on Form 8949)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/moonpay-us/",
      "url": "https://statecryptotax.com/1099-guide/moonpay-us/",
      "title": "MoonPay US Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 MoonPay US tax reporting guide: IRS forms issued (1099-DA, 1099-K, CSV-History), default cost basis method (User-tracked per self-custody wallet (Rev. Proc. 2024-28)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/paypal-crypto/",
      "url": "https://statecryptotax.com/1099-guide/paypal-crypto/",
      "title": "PayPal / Venmo Crypto Tax Guide 2026: Form 1099-DA & Cost...",
      "description": "2026 PayPal / Venmo Crypto tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-MISC, Gain/Loss Statement), default cost basis method (FIFO), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/phantom-swaps/",
      "url": "https://statecryptotax.com/1099-guide/phantom-swaps/",
      "title": "Phantom Wallet & Cross-Chain Swaps Tax Guide 2026: Form 1...",
      "description": "2026 Phantom Wallet & Cross-Chain Swaps tax reporting guide: IRS forms issued (Public Wallet Address Sync (Solana/EVM/BTC)), default cost basis method (Per-wallet cost-basis tracking under Rev. Proc. 2024-28 (IRS treats every DEX swap and liquid-staking token swap as a taxable disposition; non-custodial DEX broker reporting rules were repealed by Congress under the 2025 CRA resolution)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/river/",
      "url": "https://statecryptotax.com/1099-guide/river/",
      "title": "River Financial Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 River Financial tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-INT, 8949-CSV), default cost basis method (HIFO / FIFO / LIFO / Specific ID (built-in tax-lot optimization)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/robinhood-crypto/",
      "url": "https://statecryptotax.com/1099-guide/robinhood-crypto/",
      "title": "Robinhood Crypto Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Robinhood Crypto tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-MISC, 8949-CSV), default cost basis method (FIFO (First-In, First-Out)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/sofi-crypto/",
      "url": "https://statecryptotax.com/1099-guide/sofi-crypto/",
      "title": "SoFi Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 SoFi tax reporting guide: IRS forms issued (1099-B, 1099-DIV, 1099-INT, 5498), default cost basis method (FIFO / Specific ID), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/strike/",
      "url": "https://statecryptotax.com/1099-guide/strike/",
      "title": "Strike Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Strike tax reporting guide: IRS forms issued (1099-DA, 1099-B, 8949-CSV), default cost basis method (FIFO / HIFO), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/swan-bitcoin/",
      "url": "https://statecryptotax.com/1099-guide/swan-bitcoin/",
      "title": "Swan Bitcoin Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Swan Bitcoin tax reporting guide: IRS forms issued (1099-DA, 1099-B, 5498, 1099-R, 8949-CSV), default cost basis method (FIFO / HIFO CSV Export), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/transak-us/",
      "url": "https://statecryptotax.com/1099-guide/transak-us/",
      "title": "Transak US Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Transak US tax reporting guide: IRS forms issued (1099-DA, CSV-History), default cost basis method (User-tracked per self-custody wallet), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/trezor-suite-us/",
      "url": "https://statecryptotax.com/1099-guide/trezor-suite-us/",
      "title": "Trezor Suite US Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Trezor Suite US tax reporting guide: IRS forms issued (CSV-Export (Account XPUB & Transaction History)), default cost basis method (Per-wallet cost-basis tracking under Rev. Proc. 2024-28 (XPUB / CSV sync)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/unchained-ira/",
      "url": "https://statecryptotax.com/1099-guide/unchained-ira/",
      "title": "Unchained IRA Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Unchained IRA tax reporting guide: IRS forms issued (5498, 1099-R), default cost basis method (Tax-Advantaged IRA (Fortis Bank / Unchained files IRS Form 5498 & Form 1099-R)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/unchained/",
      "url": "https://statecryptotax.com/1099-guide/unchained/",
      "title": "Unchained Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Unchained tax reporting guide: IRS forms issued (1099-DA, 1099-B, 5498, 1099-R, 8949-CSV), default cost basis method (Specific ID (UTXO-level hardware wallet control)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/uniswap-base-dex/",
      "url": "https://statecryptotax.com/1099-guide/uniswap-base-dex/",
      "title": "Uniswap Protocol Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Uniswap Protocol tax reporting guide: IRS forms issued (On-Chain Address Sync (No 1099-DA issued — DeFi broker rule repealed in 2025)), default cost basis method (Per-wallet cost-basis tracking under Rev. Proc. 2024-28 (every on-chain token swap and LP deposit/withdrawal is reportable by the taxpayer on Form 8949)), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/uphold-us/",
      "url": "https://statecryptotax.com/1099-guide/uphold-us/",
      "title": "Uphold US Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Uphold US tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-MISC, 1099-INT, 8949-CSV), default cost basis method (FIFO), and blank Box 1g fix."
    },
    {
      "path": "/1099-guide/webull-pay/",
      "url": "https://statecryptotax.com/1099-guide/webull-pay/",
      "title": "Webull Pay Tax Guide 2026: Form 1099-DA & Cost Basis",
      "description": "2026 Webull Pay tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-MISC, 8949-CSV), default cost basis method (FIFO), and blank Box 1g fix."
    },
    {
      "path": "/about/",
      "url": "https://statecryptotax.com/about/",
      "title": "About StateCryptoTax: Open US Crypto Tax Workbook",
      "description": "About StateCryptoTax (statecryptotax.com): an open, non-commercial US federal and 50-state cryptocurrency tax workbook and interactive Form 1099-DA reference."
    },
    {
      "path": "/calculator/capital-loss-carryforward/",
      "url": "https://statecryptotax.com/calculator/capital-loss-carryforward/",
      "title": "Crypto Capital Loss Carryforward Calculator ($3k Rule)",
      "description": "Calculate Schedule D capital loss netting, the $3,000 annual ordinary income deduction (IRC § 1211(b)), and unlimited lifetime carryforwards (§ 1212(b))."
    },
    {
      "path": "/calculator/gas-fees-cost-basis/",
      "url": "https://statecryptotax.com/calculator/gas-fees-cost-basis/",
      "title": "Crypto Gas Fee & Transfer Fee Tax Basis Calculator",
      "description": "How Ethereum, Bitcoin, and Solana network gas fees adjust Box 1g Cost Basis or Box 1f Gross Proceeds under IRC § 1012 and TD 10000."
    },
    {
      "path": "/calculator/",
      "url": "https://statecryptotax.com/calculator/",
      "title": "US Crypto Tax Calculator 2026: Federal, State & NIIT",
      "description": "Combined 2026 US Federal Short-Term/Long-Term Capital Gains, 3.8% NIIT Form 8960, 50-State Tax, and $3,000 Capital Loss Offset interactive calculator."
    },
    {
      "path": "/calculator/niit-form-8960/",
      "url": "https://statecryptotax.com/calculator/niit-form-8960/",
      "title": "3.8% NIIT Form 8960 Crypto Tax Calculator (IRC § 1411)",
      "description": "Calculate the 3.8% Net Investment Income Tax (NIIT) on cryptocurrency capital gains and passive yield on IRS Form 8960 under IRC § 1411."
    },
    {
      "path": "/calculator/quarterly-estimated-tax-1040-es/",
      "url": "https://statecryptotax.com/calculator/quarterly-estimated-tax-1040-es/",
      "title": "Crypto Quarterly Estimated Tax Calculator (Form 1040-ES)",
      "description": "Calculate IRS Form 1040-ES quarterly estimated tax payments and the 100%/110% prior-year tax safe harbor under IRC § 6654 for large crypto gains."
    },
    {
      "path": "/calculator/short-term-vs-long-term/",
      "url": "https://statecryptotax.com/calculator/short-term-vs-long-term/",
      "title": "Short-Term vs Long-Term Crypto Tax Calculator (2026)",
      "description": "Simulate the exact 2026 tax savings of holding cryptocurrency over 365 days under IRC § 1222 across Federal and 50-State brackets."
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    {
      "path": "/calculator/tax-loss-harvesting/",
      "url": "https://statecryptotax.com/calculator/tax-loss-harvesting/",
      "title": "Crypto Tax-Loss Harvesting & Wash Sale Calculator 2026",
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    {
      "path": "/deductions/charitable-donations-form-8283/",
      "url": "https://statecryptotax.com/deductions/charitable-donations-form-8283/",
      "title": "Crypto Charitable Donation Tax Guide (Form 8283 & Appraisal)",
      "description": "Interactive calculator and IRS CCA 202302012 guide for donating appreciated Bitcoin and crypto to 501(c)(3) charities: Form 8283 and the $5,000 appraisal rule."
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    {
      "path": "/deductions/fbar-fatca-form-8938/",
      "url": "https://statecryptotax.com/deductions/fbar-fatca-form-8938/",
      "title": "Crypto FBAR (FinCEN 114) & FATCA Form 8938 Reporting Guide",
      "description": "2026 US foreign crypto account reporting rules: FinCEN Notice 2020-2 on FBAR (FinCEN Form 114), IRS Form 8938 (FATCA) thresholds, and offshore exchange rules."
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      "path": "/deductions/ftx-celsius-voyager-bankruptcy-loss/",
      "url": "https://statecryptotax.com/deductions/ftx-celsius-voyager-bankruptcy-loss/",
      "title": "FTX, Celsius, BlockFi & Voyager Bankruptcy Crypto Tax Guide",
      "description": "How to report Chapter 11 bankruptcy claim payouts and liquidating trust distributions from FTX, Celsius, BlockFi, and Voyager on IRS Form 8949 and Schedule D."
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    {
      "path": "/deductions/gifts-inheritance-step-up-basis/",
      "url": "https://statecryptotax.com/deductions/gifts-inheritance-step-up-basis/",
      "title": "Crypto Gift Tax ($19,000) & IRC § 1014 Step-Up in Basis G...",
      "description": "2026 IRS rules for gifting and inheriting cryptocurrency: $19,000 annual gift exclusion (Form 709), IRC § 1015 carryover basis, and IRC § 1014 date-of-death step-up."
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    {
      "path": "/deductions/",
      "url": "https://statecryptotax.com/deductions/",
      "title": "Crypto Tax Deductions Hub: Scam Losses, Donations & Step-Up",
      "description": "Complete 2026 IRS statutory guide to cryptocurrency tax deductions: CCA 202511015 scam/Ponzi theft losses (Form 4684), Form 8283 donations, and § 1014 step-up basis."
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    {
      "path": "/deductions/scam-ponzi-theft-loss/",
      "url": "https://statecryptotax.com/deductions/scam-ponzi-theft-loss/",
      "title": "Crypto Scam & Pig-Butchering Tax Deduction (CCA 202511015)",
      "description": "Interactive IRS CCA 202511015 and IRC § 165(c)(2) Form 4684 Section B calculator for pig-butchering crypto investment scams and Rev. Proc. 2009-20 Ponzi losses."
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    {
      "path": "/deductions/worthless-rug-pull-tokens-cca-202302011/",
      "url": "https://statecryptotax.com/deductions/worthless-rug-pull-tokens-cca-202302011/",
      "title": "Worthless & Rug-Pulled Crypto Tax Guide (IRS CCA 202302011)",
      "description": "Why IRS Chief Counsel Advice CCA 202302011 disallows IRC § 165 worthlessness and abandonment deductions on crashed crypto tokens until you execute a taxable sale."
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      "url": "https://statecryptotax.com/disclosure/",
      "title": "Non-Commercial & Non-CPA Disclosure | StateCryptoTax",
      "description": "Non-commercial editorial independence disclosure and Circular 230 / Non-CPA notice for StateCryptoTax (statecryptotax.com)."
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    {
      "path": "/etf-taxes/arkb/",
      "url": "https://statecryptotax.com/etf-taxes/arkb/",
      "title": "ARKB Tax Guide 2026: ARK 21Shares Bitcoin ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for ARKB (ARK 21Shares Bitcoin ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.21% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/bitb/",
      "url": "https://statecryptotax.com/etf-taxes/bitb/",
      "title": "BITB Tax Guide 2026: Bitwise Bitcoin ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for BITB (Bitwise Bitcoin ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.20% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/brrr/",
      "url": "https://statecryptotax.com/etf-taxes/brrr/",
      "title": "BRRR Tax Guide 2026: CoinShares Valkyrie Bitcoin  Form 10...",
      "description": "2026 IRS tax reporting guide for BRRR (CoinShares Valkyrie Bitcoin Fund): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.25% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/btc/",
      "url": "https://statecryptotax.com/etf-taxes/btc/",
      "title": "BTC Tax Guide 2026: Grayscale Bitcoin Mini Trust Form 1099-B",
      "description": "2026 IRS tax reporting guide for BTC (Grayscale Bitcoin Mini Trust ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.15% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/btco/",
      "url": "https://statecryptotax.com/etf-taxes/btco/",
      "title": "BTCO Tax Guide 2026: Invesco Galaxy Bitcoin ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for BTCO (Invesco Galaxy Bitcoin ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.25% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/btcw/",
      "url": "https://statecryptotax.com/etf-taxes/btcw/",
      "title": "BTCW Tax Guide 2026: WisdomTree Bitcoin Fund Form 1099-B",
      "description": "2026 IRS tax reporting guide for BTCW (WisdomTree Bitcoin Fund): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.25% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/ceth/",
      "url": "https://statecryptotax.com/etf-taxes/ceth/",
      "title": "CETH Tax Guide 2026: 21Shares Core Ethereum ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for CETH (21Shares Core Ethereum ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.21% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/clsk/",
      "url": "https://statecryptotax.com/etf-taxes/clsk/",
      "title": "CLSK Tax Guide 2026: CleanSpark, Inc. Form 1099-B",
      "description": "2026 IRS tax reporting guide for CLSK (CleanSpark, Inc.): C-Corporation Common Stock — Issues Form 1099-B on sale, IRC § 1091 wash sale rules, and 0.00% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/coin/",
      "url": "https://statecryptotax.com/etf-taxes/coin/",
      "title": "COIN Tax Guide 2026: Coinbase Global, Inc. Form 1099-B",
      "description": "2026 IRS tax reporting guide for COIN (Coinbase Global, Inc. (Class A Common Stock)): C-Corporation Common Stock — Issues Form 1099-B on sale (1099-DIV if dividends paid), IRC § 1091 wash sale rules, and 0.00% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/corz/",
      "url": "https://statecryptotax.com/etf-taxes/corz/",
      "title": "CORZ Tax Guide 2026: Core Scientific, Inc. Form 1099-B",
      "description": "2026 IRS tax reporting guide for CORZ (Core Scientific, Inc.): C-Corporation Common Stock — Issues Form 1099-B on sale, IRC § 1091 wash sale rules, and 0.00% expense ratio WHFIT accounting."
    },
    {
      "path": "/etf-taxes/eth/",
      "url": "https://statecryptotax.com/etf-taxes/eth/",
      "title": "ETH Tax Guide 2026: Grayscale Ethereum Mini Trus Form 1099-B",
      "description": "2026 IRS tax reporting guide for ETH (Grayscale Ethereum Mini Trust ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.15% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/etha/",
      "url": "https://statecryptotax.com/etf-taxes/etha/",
      "title": "ETHA Tax Guide 2026: iShares Ethereum Trust ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for ETHA (iShares Ethereum Trust ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.25% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/ethe/",
      "url": "https://statecryptotax.com/etf-taxes/ethe/",
      "title": "ETHE Tax Guide 2026: Grayscale Ethereum Trust ETF Form 10...",
      "description": "2026 IRS tax reporting guide for ETHE (Grayscale Ethereum Trust ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 2.50% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/ethv/",
      "url": "https://statecryptotax.com/etf-taxes/ethv/",
      "title": "ETHV Tax Guide 2026: VanEck Ethereum ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for ETHV (VanEck Ethereum ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.20% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/ethw/",
      "url": "https://statecryptotax.com/etf-taxes/ethw/",
      "title": "ETHW Tax Guide 2026: Bitwise Ethereum ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for ETHW (Bitwise Ethereum ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.20% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/ezbc/",
      "url": "https://statecryptotax.com/etf-taxes/ezbc/",
      "title": "EZBC Tax Guide 2026: Franklin Bitcoin ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for EZBC (Franklin Bitcoin ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.19% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/ezet/",
      "url": "https://statecryptotax.com/etf-taxes/ezet/",
      "title": "EZET Tax Guide 2026: Franklin Ethereum ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for EZET (Franklin Ethereum ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.19% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/fbtc/",
      "url": "https://statecryptotax.com/etf-taxes/fbtc/",
      "title": "FBTC Tax Guide 2026: Fidelity Wise Origin Bitcoin Form 10...",
      "description": "2026 IRS tax reporting guide for FBTC (Fidelity Wise Origin Bitcoin Fund): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.25% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/feth/",
      "url": "https://statecryptotax.com/etf-taxes/feth/",
      "title": "FETH Tax Guide 2026: Fidelity Ethereum Fund Form 1099-B",
      "description": "2026 IRS tax reporting guide for FETH (Fidelity Ethereum Fund): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.25% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/gbtc/",
      "url": "https://statecryptotax.com/etf-taxes/gbtc/",
      "title": "GBTC Tax Guide 2026: Grayscale Bitcoin Trust ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for GBTC (Grayscale Bitcoin Trust ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 1.50% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/hodl/",
      "url": "https://statecryptotax.com/etf-taxes/hodl/",
      "title": "HODL Tax Guide 2026: VanEck Bitcoin ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for HODL (VanEck Bitcoin ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.20% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/hood/",
      "url": "https://statecryptotax.com/etf-taxes/hood/",
      "title": "HOOD Tax Guide 2026: Robinhood Markets, Inc. Form 1099-B",
      "description": "2026 IRS tax reporting guide for HOOD (Robinhood Markets, Inc. (Class A Common Stock)): C-Corporation Common Stock — Issues Form 1099-B on sale, IRC § 1091 wash sale rules, and 0.00% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/ibit/",
      "url": "https://statecryptotax.com/etf-taxes/ibit/",
      "title": "IBIT Tax Guide 2026: iShares Bitcoin Trust ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for IBIT (iShares Bitcoin Trust ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.25% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/",
      "url": "https://statecryptotax.com/etf-taxes/",
      "title": "Spot Bitcoin & Ethereum ETF Tax Guide: 1099-B, WHFIT & §...",
      "description": "2026 US tax guide for all 28 Spot Bitcoin ETFs (IBIT, FBTC), Ethereum ETFs (ETHA, FETH), and crypto equities (MSTR, COIN): Grantor Trust 1099-B, WHFIT, and wash sales."
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    {
      "path": "/etf-taxes/mara/",
      "url": "https://statecryptotax.com/etf-taxes/mara/",
      "title": "MARA Tax Guide 2026: MARA Holdings, Inc. Form 1099-B",
      "description": "2026 IRS tax reporting guide for MARA (MARA Holdings, Inc. (formerly Marathon Digital Holdings, Inc.)): C-Corporation Common Stock — Issues Form 1099-B on sale, IRC § 1091 wash sale rules, and 0.00% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/mstr/",
      "url": "https://statecryptotax.com/etf-taxes/mstr/",
      "title": "MSTR Tax Guide 2026: Strategy Inc. Form 1099-B",
      "description": "2026 IRS tax reporting guide for MSTR (Strategy Inc. (formerly MicroStrategy Incorporated — Class A Common Stock)): C-Corporation Common Stock — Issues Form 1099-B on sale, IRC § 1091 wash sale rules, and 0.00% expense ratio WHFIT accounting."
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    {
      "path": "/etf-taxes/qeth/",
      "url": "https://statecryptotax.com/etf-taxes/qeth/",
      "title": "QETH Tax Guide 2026: Invesco Galaxy Ethereum ETF Form 1099-B",
      "description": "2026 IRS tax reporting guide for QETH (Invesco Galaxy Ethereum ETF): Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1), IRC § 1091 wash sale rules, and 0.25% expense ratio WHFIT accounting."
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      "path": "/etf-taxes/riot/",
      "url": "https://statecryptotax.com/etf-taxes/riot/",
      "title": "RIOT Tax Guide 2026: Riot Platforms, Inc. Form 1099-B",
      "description": "2026 IRS tax reporting guide for RIOT (Riot Platforms, Inc.): C-Corporation Common Stock — Issues Form 1099-B on sale, IRC § 1091 wash sale rules, and 0.00% expense ratio WHFIT accounting."
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      "path": "/etf-taxes/section-1256-crypto-futures-60-40/",
      "url": "https://statecryptotax.com/etf-taxes/section-1256-crypto-futures-60-40/",
      "title": "IRC § 1256 Crypto Futures 60/40 Tax Guide (IRS Form 6781)",
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    {
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      "url": "https://statecryptotax.com/etf-taxes/xyz-block/",
      "title": "XYZ Tax Guide 2026: Block, Inc. Form 1099-B",
      "description": "2026 IRS tax reporting guide for XYZ (Block, Inc. (formerly Square, Inc. — Ticker changed from SQ to XYZ in Jan 2025)): C-Corporation Common Stock — Issues Form 1099-B on sale, IRC § 1091 wash sale rules, and 0.00% expense ratio WHFIT accounting."
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      "path": "/form-1040-digital-asset-question/",
      "url": "https://statecryptotax.com/form-1040-digital-asset-question/",
      "title": "Form 1040 Digital Asset Question: Check Yes or No (2026)",
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      "url": "https://statecryptotax.com/form-1099-da/backup-withholding-w9-tin/",
      "title": "Form 1099-DA Box 4 Backup Withholding (24%) & W-9 Guide",
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      "title": "Form 1099-DA Box 11a / 11b / 11c: Optional Reporting Meth...",
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      "path": "/form-1099-da/box-14-15-16/",
      "url": "https://statecryptotax.com/form-1099-da/box-14-15-16/",
      "title": "Form 1099-DA Box 14 / 15 / 16: State Name, State Identifi...",
      "description": "Official IRS Form 1099-DA Box 14 / 15 / 16 (State Name, State Identification No., and State Tax Withheld) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
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      "path": "/form-1099-da/box-1a/",
      "url": "https://statecryptotax.com/form-1099-da/box-1a/",
      "title": "Form 1099-DA Box 1a: Code for digital asset Guide",
      "description": "Official IRS Form 1099-DA Box 1a (Code for digital asset) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
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      "path": "/form-1099-da/box-1b/",
      "url": "https://statecryptotax.com/form-1099-da/box-1b/",
      "title": "Form 1099-DA Box 1b: Name of digital asset Guide",
      "description": "Official IRS Form 1099-DA Box 1b (Name of digital asset) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
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      "path": "/form-1099-da/box-1c/",
      "url": "https://statecryptotax.com/form-1099-da/box-1c/",
      "title": "Form 1099-DA Box 1c: Number of units Guide",
      "description": "Official IRS Form 1099-DA Box 1c (Number of units) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
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    {
      "path": "/form-1099-da/box-1d/",
      "url": "https://statecryptotax.com/form-1099-da/box-1d/",
      "title": "Form 1099-DA Box 1d: Date acquired Guide",
      "description": "Official IRS Form 1099-DA Box 1d (Date acquired) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
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    {
      "path": "/form-1099-da/box-1e/",
      "url": "https://statecryptotax.com/form-1099-da/box-1e/",
      "title": "Form 1099-DA Box 1e: Date sold or disposed Guide",
      "description": "Official IRS Form 1099-DA Box 1e (Date sold or disposed) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
    },
    {
      "path": "/form-1099-da/box-1f/",
      "url": "https://statecryptotax.com/form-1099-da/box-1f/",
      "title": "Form 1099-DA Box 1f: Proceeds Guide",
      "description": "Official IRS Form 1099-DA Box 1f (Proceeds) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
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    {
      "path": "/form-1099-da/box-1g/",
      "url": "https://statecryptotax.com/form-1099-da/box-1g/",
      "title": "Form 1099-DA Box 1g: Cost or other basis Guide",
      "description": "Official IRS Form 1099-DA Box 1g (Cost or other basis) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
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    {
      "path": "/form-1099-da/box-1h/",
      "url": "https://statecryptotax.com/form-1099-da/box-1h/",
      "title": "Form 1099-DA Box 1h: Accrued market discount Guide",
      "description": "Official IRS Form 1099-DA Box 1h (Accrued market discount) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
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    {
      "path": "/form-1099-da/box-1i/",
      "url": "https://statecryptotax.com/form-1099-da/box-1i/",
      "title": "Form 1099-DA Box 1i: Wash sale loss disallowed Guide",
      "description": "Official IRS Form 1099-DA Box 1i (Wash sale loss disallowed) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
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    {
      "path": "/form-1099-da/box-2/",
      "url": "https://statecryptotax.com/form-1099-da/box-2/",
      "title": "Form 1099-DA Box 2: Checkboxes: Short-term / Long-term /...",
      "description": "Official IRS Form 1099-DA Box 2 (Checkboxes: Short-term / Long-term / Ordinary / Basis reported to IRS) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
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    {
      "path": "/form-1099-da/box-3a-3b/",
      "url": "https://statecryptotax.com/form-1099-da/box-3a-3b/",
      "title": "Form 1099-DA Box 3a / 3b: Broker type & Noncovered securi...",
      "description": "Official IRS Form 1099-DA Box 3a / 3b (Broker type & Noncovered security indicator) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
    },
    {
      "path": "/form-1099-da/box-4/",
      "url": "https://statecryptotax.com/form-1099-da/box-4/",
      "title": "Form 1099-DA Box 4: Federal income tax withheld Guide",
      "description": "Official IRS Form 1099-DA Box 4 (Federal income tax withheld) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
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    {
      "path": "/form-1099-da/box-5/",
      "url": "https://statecryptotax.com/form-1099-da/box-5/",
      "title": "Form 1099-DA Box 5: Check if loss is not allowed based on...",
      "description": "Official IRS Form 1099-DA Box 5 (Check if loss is not allowed based on amount in 1f) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
    },
    {
      "path": "/form-1099-da/box-7/",
      "url": "https://statecryptotax.com/form-1099-da/box-7/",
      "title": "Form 1099-DA Box 7: Check if only cash proceeds were paid...",
      "description": "Official IRS Form 1099-DA Box 7 (Check if only cash proceeds were paid in the transaction) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
    },
    {
      "path": "/form-1099-da/box-9/",
      "url": "https://statecryptotax.com/form-1099-da/box-9/",
      "title": "Form 1099-DA Box 9: Check if customer transferred in the...",
      "description": "Official IRS Form 1099-DA Box 9 (Check if customer transferred in the digital asset prior to sale) instructions, TD 10000 broker reporting rules, and Form 8949 / Schedule D mapping."
    },
    {
      "path": "/form-1099-da/cp2000-irs-notice-response/",
      "url": "https://statecryptotax.com/form-1099-da/cp2000-irs-notice-response/",
      "title": "How to Respond to an IRS CP2000 Crypto Notice (1099-DA)",
      "description": "Step-by-step audit response guide for IRS Notice CP2000 and Letters 6173/6174-A when the IRS assumes $0 cost basis on Form 1099-DA or 1099-B."
    },
    {
      "path": "/form-1099-da/defi-non-custodial-repeal/",
      "url": "https://statecryptotax.com/form-1099-da/defi-non-custodial-repeal/",
      "title": "Public Law 119-5 DeFi Broker Repeal & IRS Form 1099-DA",
      "description": "How Public Law 119-5 (Congressional Review Act) repealed TD 10021 non-custodial DeFi broker rules—what Uniswap, MetaMask, and self-custody users must report."
    },
    {
      "path": "/form-1099-da/",
      "url": "https://statecryptotax.com/form-1099-da/",
      "title": "IRS Form 1099-DA Guide: All 17 Boxes & Missing Basis Fix",
      "description": "Interactive box-by-box decoder for IRS Form 1099-DA (Digital Asset Proceeds From Broker Transactions), TD 10000 timeline, and Form 8949 mapping."
    },
    {
      "path": "/form-1099-da/missing-cost-basis-fix/",
      "url": "https://statecryptotax.com/form-1099-da/missing-cost-basis-fix/",
      "title": "Fix Blank Box 1g Missing Cost Basis on IRS Form 1099-DA",
      "description": "Step-by-step instructions to fix blank Box 1g (Cost Basis) on IRS Form 1099-DA for noncovered and transferred-in crypto lots on Form 8949."
    },
    {
      "path": "/form-1099-da/nft-reporting-rules/",
      "url": "https://statecryptotax.com/form-1099-da/nft-reporting-rules/",
      "title": "$600 Specified NFT Reporting Rules on IRS Form 1099-DA",
      "description": "How the $600 Specified NFT de minimis threshold, Box 1a code 999999999, and Box 11c first-sale creator proceeds work under Treas. Reg. § 1.6045-1(d)(10)(iv)."
    },
    {
      "path": "/form-1099-da/stablecoin-10000-de-minimis/",
      "url": "https://statecryptotax.com/form-1099-da/stablecoin-10000-de-minimis/",
      "title": "$10,000 Stablecoin De Minimis Rule on IRS Form 1099-DA",
      "description": "Complete guide and eligibility calculator for the $10,000 Qualifying Stablecoin reporting exemption under Treas. Reg. § 1.6045-1(d)(10)(i) for USDC, USDT, and PYUSD."
    },
    {
      "path": "/form-8949-schedule-d/",
      "url": "https://statecryptotax.com/form-8949-schedule-d/",
      "title": "Form 8949 & Schedule D Crypto Guide: Boxes A–F & G–L",
      "description": "Complete IRS Form 8949 and Schedule D instructions for cryptocurrency: mapping Form 1099-DA Boxes A/B/C & D/E/F (and Digital Asset Boxes G–L)."
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    {
      "path": "/glossary/",
      "url": "https://statecryptotax.com/glossary/",
      "title": "US Crypto Tax & IRC Statutory Glossary | StateCryptoTax",
      "description": "Definitions of key US cryptocurrency tax terms: Covered vs Noncovered Security, DTIF Code, Dominion and Control, Form 1099-DA, Rev. Proc. 2024-28, WHFIT, and NIIT."
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    {
      "path": "/how-to-cite/",
      "url": "https://statecryptotax.com/how-to-cite/",
      "title": "How to Cite StateCryptoTax in Tax & Legal Research",
      "description": "Standard Bluebook, APA, and Chicago citation formats for citing StateCryptoTax statutory tables, 50-state crypto tax datasets, and IRS Form 1099-DA guides."
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    {
      "path": "/",
      "url": "https://statecryptotax.com/",
      "title": "US Crypto Tax Calculator 2026 & IRS Form 1099-DA Guide",
      "description": "Interactive 2026/2027 US Federal + 50-State + 3.8% NIIT crypto tax calculator, clickable IRS Form 1099-DA box decoder, and Rev. Proc. 2024-28 workbook."
    },
    {
      "path": "/irs-guidance/cca-202302012/",
      "url": "https://statecryptotax.com/irs-guidance/cca-202302012/",
      "title": "CCA 202302012: Qualified Appraisal Requirement  Guide",
      "description": "Statutory brief and tax compliance analysis of CCA 202302012 (Qualified Appraisal Requirement for Charitable Contributions of Cryptocurrency Exceeding $5,000, issued 2023-01-13): Confirms that taxpayers claiming a charitable deduction over $5,000 for donated cryptocurrency"
    },
    {
      "path": "/irs-guidance/cca-202511015/",
      "url": "https://statecryptotax.com/irs-guidance/cca-202511015/",
      "title": "CCA 202511015: Deductibility of Theft Losses fr Guide",
      "description": "Statutory brief and tax compliance analysis of CCA 202511015 (Deductibility of Theft Losses from Online Investment Scams ('Pig Butchering') Under IRC § 165(c)(2), issued 2025-03-14): Confirms that victims of online crypto investment scams (pig butchering) who transferred funds"
    },
    {
      "path": "/irs-guidance/",
      "url": "https://statecryptotax.com/irs-guidance/",
      "title": "IRS Crypto Tax Rulings, Notices & CCAs Directory (2026)",
      "description": "Complete statutory index of Internal Revenue Code (IRC) sections, TD 10000, Rev. Proc. 2024-28, Rev. Rul. 2023-14, and CCA 202511015 for digital assets."
    },
    {
      "path": "/irs-guidance/notice-2014-21/",
      "url": "https://statecryptotax.com/irs-guidance/notice-2014-21/",
      "title": "IRS Notice 2014-21: IRS Virtual Currency Guidance Guide",
      "description": "Statutory brief and tax compliance analysis of IRS Notice 2014-21 (IRS Virtual Currency Guidance, issued 2014-03-25): Establishes that convertible virtual currency is treated as property (not foreign currency) for"
    },
    {
      "path": "/irs-guidance/notice-2024-56-57/",
      "url": "https://statecryptotax.com/irs-guidance/notice-2024-56-57/",
      "title": "IRS Notice 2024-56 & Notice 2024-57: Transitional Penalty...",
      "description": "Statutory brief and tax compliance analysis of IRS Notice 2024-56 & Notice 2024-57 (Transitional Penalty Relief and Administrative Exemptions for Brokers Under IRC § 6045, issued 2024-06-28): Grants transitional penalty relief for 2025 Form 1099-DA reporting, backup withholding exemptio"
    },
    {
      "path": "/irs-guidance/rev-proc-2024-28/",
      "url": "https://statecryptotax.com/irs-guidance/rev-proc-2024-28/",
      "title": "Rev. Proc. 2024-28: Safe Harbor for Allocating Unuse Guide",
      "description": "Statutory brief and tax compliance analysis of Rev. Proc. 2024-28 (Safe Harbor for Allocating Unused Basis of Digital Assets to Wallets or Accounts as of January 1, 2025, issued 2024-06-28): Provides a transition safe harbor allowing taxpayers to allocate legacy unused cost basis acros"
    },
    {
      "path": "/irs-guidance/rev-proc-2025-32/",
      "url": "https://statecryptotax.com/irs-guidance/rev-proc-2025-32/",
      "title": "Rev. Proc. 2025-32: 2026 Tax Year Inflation Adjustme Guide",
      "description": "Statutory brief and tax compliance analysis of Rev. Proc. 2025-32 (2026 Tax Year Inflation Adjustments, issued 2025-10-22): Establishes official 2026 federal ordinary income tax brackets, standard deduction amounts, lon"
    },
    {
      "path": "/irs-guidance/rev-rul-2019-24/",
      "url": "https://statecryptotax.com/irs-guidance/rev-rul-2019-24/",
      "title": "Rev. Rul. 2019-24: Tax Consequences of Cryptocurren Guide",
      "description": "Statutory brief and tax compliance analysis of Rev. Rul. 2019-24 (Tax Consequences of Cryptocurrency Hard Forks and Airdrops, issued 2019-10-09): Clarifies ordinary income recognition upon acquiring 'dominion and control' over new digital as"
    },
    {
      "path": "/irs-guidance/rev-rul-2023-14/",
      "url": "https://statecryptotax.com/irs-guidance/rev-rul-2023-14/",
      "title": "Rev. Rul. 2023-14: Taxation of Proof-of-Stake (PoS) Guide",
      "description": "Statutory brief and tax compliance analysis of Rev. Rul. 2023-14 (Taxation of Proof-of-Stake (PoS) Validation Rewards, issued 2023-07-31): Cash-method taxpayers staking cryptocurrency (directly or through a centralized exchange) must"
    },
    {
      "path": "/irs-guidance/td-10000/",
      "url": "https://statecryptotax.com/irs-guidance/td-10000/",
      "title": "Treasury Decision 10000 (TD 10000 / 89 FR 56480): Gross P...",
      "description": "Statutory brief and tax compliance analysis of Treasury Decision 10000 (TD 10000 / 89 FR 56480) (Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions, issued 2024-07-09): Finalizes Form 1099-DA broker reporting rules: gross proceeds reporting starts Jan 1, 2025; man"
    },
    {
      "path": "/methodology/",
      "url": "https://statecryptotax.com/methodology/",
      "title": "Statutory Tax Methodology & IRS Sources | StateCryptoTax",
      "description": "How StateCryptoTax compiles and verifies 2026/2027 US federal and 50-state cryptocurrency tax brackets, IRS Form 1099-DA rules, and Rev. Proc. 2024-28 math."
    },
    {
      "path": "/ordinary-income/airdrops-hard-forks/",
      "url": "https://statecryptotax.com/ordinary-income/airdrops-hard-forks/",
      "title": "Crypto Airdrops & Hard Forks Tax Guide (Rev. Rul. 2019-24)",
      "description": "IRS Revenue Ruling 2019-24 guide to taxing cryptocurrency airdrops and hard forks: dominion and control valuation, unsolicited spam tokens, and cost basis."
    },
    {
      "path": "/ordinary-income/crypto-wages-1099-nec/",
      "url": "https://statecryptotax.com/ordinary-income/crypto-wages-1099-nec/",
      "title": "Crypto Wages & Contractor Tax Guide (Form W-2 & 1099-NEC)",
      "description": "How cryptocurrency salaries, bonuses, DAO contributor grants, and freelance payments are taxed under Notice 2014-21 on IRS Form W-2 and Form 1099-NEC."
    },
    {
      "path": "/ordinary-income/defi-lp-wrapping/",
      "url": "https://statecryptotax.com/ordinary-income/defi-lp-wrapping/",
      "title": "DeFi Tax Guide 2026: Liquidity Pools, Wrapped Tokens & Loans",
      "description": "IRS IRC § 1001 and § 61 tax rules for DeFi: BTC to WBTC wrapping, ETH to stETH/rETH, Uniswap/Curve LP tokens, Aave lending, and Public Law 119-5."
    },
    {
      "path": "/ordinary-income/",
      "url": "https://statecryptotax.com/ordinary-income/",
      "title": "Crypto Ordinary Income Tax Guide: Staking, Mining & DeFi",
      "description": "2026 IRS statutory guide and calculator for cryptocurrency ordinary income events: staking (Rev. Rul. 2023-14), mining (Schedule C), airdrops (Rev. Rul. 2019-24), and DeFi."
    },
    {
      "path": "/ordinary-income/mining-schedule-c/",
      "url": "https://statecryptotax.com/ordinary-income/mining-schedule-c/",
      "title": "Crypto Mining Tax Guide: Schedule C Business vs Schedule 1",
      "description": "IRS tax rules for Bitcoin and Proof-of-Work crypto mining: Notice 2014-21 Q&A-8/9, Schedule C business deductions, 15.3% SE tax, and Schedule 1 hobby rules."
    },
    {
      "path": "/ordinary-income/nft-collectibles-28-percent/",
      "url": "https://statecryptotax.com/ordinary-income/nft-collectibles-28-percent/",
      "title": "28% NFT Collectibles Tax Rate Guide (IRS Notice 2023-27)",
      "description": "How the IRS look-through analysis under Notice 2023-27 and IRC § 408(m)(2) applies the 28% maximum collectibles long-term capital gains rate to digital art NFTs."
    },
    {
      "path": "/ordinary-income/staking-rev-rul-2023-14/",
      "url": "https://statecryptotax.com/ordinary-income/staking-rev-rul-2023-14/",
      "title": "Crypto Staking Tax Guide: IRS Rev. Rul. 2023-14 & Calculator",
      "description": "Complete statutory guide to IRS Revenue Ruling 2023-14 on Proof-of-Stake cryptocurrency rewards: dominion and control rule, 1099-MISC, and staking calculator."
    },
    {
      "path": "/privacy/",
      "url": "https://statecryptotax.com/privacy/",
      "title": "Privacy Policy: 100% Client-Side Tax Calculations",
      "description": "Privacy policy for StateCryptoTax: all tax calculators and Form 1099-DA worksheets execute 100% client-side in your browser with localStorage persistence."
    },
    {
      "path": "/rev-proc-2024-28/fifo-vs-hifo-specific-id/",
      "url": "https://statecryptotax.com/rev-proc-2024-28/fifo-vs-hifo-specific-id/",
      "title": "FIFO vs LIFO vs HIFO Crypto Tax Lot Simulator (2026)",
      "description": "Interactive per-wallet FIFO, LIFO, and HIFO (Specific Identification) crypto tax lot simulator and standing instruction guide under Treas. Reg. § 1.1012-1(j)."
    },
    {
      "path": "/rev-proc-2024-28/",
      "url": "https://statecryptotax.com/rev-proc-2024-28/",
      "title": "Rev. Proc. 2024-28 Guide: Wallet-by-Wallet Crypto Basis",
      "description": "Complete guide to IRS Rev. Proc. 2024-28 and Treas. Reg. § 1.1012-1(j) mandatory wallet-by-wallet crypto cost basis tracking and safe harbor allocation."
    },
    {
      "path": "/software/awaken-tax/",
      "url": "https://statecryptotax.com/software/awaken-tax/",
      "title": "Awaken Tax Review 2026: Pricing, Form 8949 & 1099-DA",
      "description": "2026 Awaken Tax US tax compliance profile: USD pricing (Starter: $99 (Up to 300 transactions) · DeFi Trader: $199 (Up to 1,000 tran), IRS forms generated (IRS Form 8949 & Schedule D, TurboTax CSV/TXF, H&R Block, TaxAct, Full Income & Expense Audit CSV), and Rev. Proc. 2024-28 support."
    },
    {
      "path": "/software/coinledger/",
      "url": "https://statecryptotax.com/software/coinledger/",
      "title": "CoinLedger Review 2026: Pricing, Form 8949 & 1099-DA",
      "description": "2026 CoinLedger US tax compliance profile: USD pricing (Free Preview: $0 (Unlimited import preview (no tax forms)) · Hobbyist: $49 ), IRS forms generated (TurboTax Online & Desktop, H&R Block, TaxAct, TaxSlayer, FreeTaxUSA, IRS Form 8949 & Schedule D), and Rev. Proc. 2024-28 support."
    },
    {
      "path": "/software/cointracker/",
      "url": "https://statecryptotax.com/software/cointracker/",
      "title": "CoinTracker Review 2026: Pricing, Form 8949 & 1099-DA",
      "description": "2026 CoinTracker US tax compliance profile: USD pricing (Free: $0 (Up to 25 transactions) · Base: $59 (Up to 100 transactions) · Pri), IRS forms generated (Direct API integration with Intuit TurboTax, H&R Block, IRS Form 8949 & Schedule D, CPA Share Access), and Rev. Proc. 2024-28 support."
    },
    {
      "path": "/software/compare/awaken-tax-vs-cryptotaxcalculator/",
      "url": "https://statecryptotax.com/software/compare/awaken-tax-vs-cryptotaxcalculator/",
      "title": "Awaken Tax vs CryptoTaxCalculator (2026): US Crypto Tax S...",
      "description": "2026 side-by-side comparison of Awaken Tax vs CryptoTaxCalculator: USD pricing (Starter: $99 (Up to 300 transactions) · DeFi  vs Rookie: $49 (Up to 100 transactions (spot exc), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/awaken-tax-vs-taxbit/",
      "url": "https://statecryptotax.com/software/compare/awaken-tax-vs-taxbit/",
      "title": "Awaken Tax vs TaxBit (2026): US Crypto Tax Software Compa...",
      "description": "2026 side-by-side comparison of Awaken Tax vs TaxBit: USD pricing (Starter: $99 (Up to 300 transactions) · DeFi  vs Enterprise Broker 1099-DA Engine: Custom B2B ), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/awaken-tax-vs-tokentax/",
      "url": "https://statecryptotax.com/software/compare/awaken-tax-vs-tokentax/",
      "title": "Awaken Tax vs TokenTax (2026): US Crypto Tax Software Com...",
      "description": "2026 side-by-side comparison of Awaken Tax vs TokenTax: USD pricing (Starter: $99 (Up to 300 transactions) · DeFi  vs Basic: $65 (Up to 500 centralized exchange tr), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/awaken-tax-vs-zenledger/",
      "url": "https://statecryptotax.com/software/compare/awaken-tax-vs-zenledger/",
      "title": "Awaken Tax vs ZenLedger (2026): US Crypto Tax Software Co...",
      "description": "2026 side-by-side comparison of Awaken Tax vs ZenLedger: USD pricing (Starter: $99 (Up to 300 transactions) · DeFi  vs Free: $0 (Up to 25 transactions) · Silver: $4), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/coinledger-vs-awaken-tax/",
      "url": "https://statecryptotax.com/software/compare/coinledger-vs-awaken-tax/",
      "title": "CoinLedger vs Awaken Tax (2026): US Crypto Tax Software C...",
      "description": "2026 side-by-side comparison of CoinLedger vs Awaken Tax: USD pricing (Free Preview: $0 (Unlimited import preview (n vs Starter: $99 (Up to 300 transactions) · DeFi ), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/coinledger-vs-cryptotaxcalculator/",
      "url": "https://statecryptotax.com/software/compare/coinledger-vs-cryptotaxcalculator/",
      "title": "CoinLedger vs CryptoTaxCalculator (2026): US Crypto Tax S...",
      "description": "2026 side-by-side comparison of CoinLedger vs CryptoTaxCalculator: USD pricing (Free Preview: $0 (Unlimited import preview (n vs Rookie: $49 (Up to 100 transactions (spot exc), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/coinledger-vs-taxbit/",
      "url": "https://statecryptotax.com/software/compare/coinledger-vs-taxbit/",
      "title": "CoinLedger vs TaxBit (2026): US Crypto Tax Software Compa...",
      "description": "2026 side-by-side comparison of CoinLedger vs TaxBit: USD pricing (Free Preview: $0 (Unlimited import preview (n vs Enterprise Broker 1099-DA Engine: Custom B2B ), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/coinledger-vs-tokentax/",
      "url": "https://statecryptotax.com/software/compare/coinledger-vs-tokentax/",
      "title": "CoinLedger vs TokenTax (2026): US Crypto Tax Software Com...",
      "description": "2026 side-by-side comparison of CoinLedger vs TokenTax: USD pricing (Free Preview: $0 (Unlimited import preview (n vs Basic: $65 (Up to 500 centralized exchange tr), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/coinledger-vs-zenledger/",
      "url": "https://statecryptotax.com/software/compare/coinledger-vs-zenledger/",
      "title": "CoinLedger vs ZenLedger (2026): US Crypto Tax Software Co...",
      "description": "2026 side-by-side comparison of CoinLedger vs ZenLedger: USD pricing (Free Preview: $0 (Unlimited import preview (n vs Free: $0 (Up to 25 transactions) · Silver: $4), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/cointracker-vs-awaken-tax/",
      "url": "https://statecryptotax.com/software/compare/cointracker-vs-awaken-tax/",
      "title": "CoinTracker vs Awaken Tax (2026): US Crypto Tax Software...",
      "description": "2026 side-by-side comparison of CoinTracker vs Awaken Tax: USD pricing (Free: $0 (Up to 25 transactions) · Base: $59  vs Starter: $99 (Up to 300 transactions) · DeFi ), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/cointracker-vs-coinledger/",
      "url": "https://statecryptotax.com/software/compare/cointracker-vs-coinledger/",
      "title": "CoinTracker vs CoinLedger (2026): US Crypto Tax Software...",
      "description": "2026 side-by-side comparison of CoinTracker vs CoinLedger: USD pricing (Free: $0 (Up to 25 transactions) · Base: $59  vs Free Preview: $0 (Unlimited import preview (n), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/cointracker-vs-cryptotaxcalculator/",
      "url": "https://statecryptotax.com/software/compare/cointracker-vs-cryptotaxcalculator/",
      "title": "CoinTracker vs CryptoTaxCalculator (2026): US Crypto Tax...",
      "description": "2026 side-by-side comparison of CoinTracker vs CryptoTaxCalculator: USD pricing (Free: $0 (Up to 25 transactions) · Base: $59  vs Rookie: $49 (Up to 100 transactions (spot exc), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/cointracker-vs-taxbit/",
      "url": "https://statecryptotax.com/software/compare/cointracker-vs-taxbit/",
      "title": "CoinTracker vs TaxBit (2026): US Crypto Tax Software Comp...",
      "description": "2026 side-by-side comparison of CoinTracker vs TaxBit: USD pricing (Free: $0 (Up to 25 transactions) · Base: $59  vs Enterprise Broker 1099-DA Engine: Custom B2B ), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/cointracker-vs-tokentax/",
      "url": "https://statecryptotax.com/software/compare/cointracker-vs-tokentax/",
      "title": "CoinTracker vs TokenTax (2026): US Crypto Tax Software Co...",
      "description": "2026 side-by-side comparison of CoinTracker vs TokenTax: USD pricing (Free: $0 (Up to 25 transactions) · Base: $59  vs Basic: $65 (Up to 500 centralized exchange tr), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/cointracker-vs-zenledger/",
      "url": "https://statecryptotax.com/software/compare/cointracker-vs-zenledger/",
      "title": "CoinTracker vs ZenLedger (2026): US Crypto Tax Software C...",
      "description": "2026 side-by-side comparison of CoinTracker vs ZenLedger: USD pricing (Free: $0 (Up to 25 transactions) · Base: $59  vs Free: $0 (Up to 25 transactions) · Silver: $4), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/cryptotaxcalculator-vs-taxbit/",
      "url": "https://statecryptotax.com/software/compare/cryptotaxcalculator-vs-taxbit/",
      "title": "CryptoTaxCalculator vs TaxBit (2026): US Crypto Tax Softw...",
      "description": "2026 side-by-side comparison of CryptoTaxCalculator vs TaxBit: USD pricing (Rookie: $49 (Up to 100 transactions (spot exc vs Enterprise Broker 1099-DA Engine: Custom B2B ), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/koinly-vs-awaken-tax/",
      "url": "https://statecryptotax.com/software/compare/koinly-vs-awaken-tax/",
      "title": "Koinly vs Awaken Tax (2026): US Crypto Tax Software Compa...",
      "description": "2026 side-by-side comparison of Koinly vs Awaken Tax: USD pricing (Free: $0 (10,000 tracked (no report)) · Newbi vs Starter: $99 (Up to 300 transactions) · DeFi ), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/koinly-vs-coinledger/",
      "url": "https://statecryptotax.com/software/compare/koinly-vs-coinledger/",
      "title": "Koinly vs CoinLedger (2026): US Crypto Tax Software Compa...",
      "description": "2026 side-by-side comparison of Koinly vs CoinLedger: USD pricing (Free: $0 (10,000 tracked (no report)) · Newbi vs Free Preview: $0 (Unlimited import preview (n), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/koinly-vs-cointracker/",
      "url": "https://statecryptotax.com/software/compare/koinly-vs-cointracker/",
      "title": "Koinly vs CoinTracker (2026): US Crypto Tax Software Comp...",
      "description": "2026 side-by-side comparison of Koinly vs CoinTracker: USD pricing (Free: $0 (10,000 tracked (no report)) · Newbi vs Free: $0 (Up to 25 transactions) · Base: $59 ), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/koinly-vs-cryptotaxcalculator/",
      "url": "https://statecryptotax.com/software/compare/koinly-vs-cryptotaxcalculator/",
      "title": "Koinly vs CryptoTaxCalculator (2026): US Crypto Tax Softw...",
      "description": "2026 side-by-side comparison of Koinly vs CryptoTaxCalculator: USD pricing (Free: $0 (10,000 tracked (no report)) · Newbi vs Rookie: $49 (Up to 100 transactions (spot exc), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/koinly-vs-taxbit/",
      "url": "https://statecryptotax.com/software/compare/koinly-vs-taxbit/",
      "title": "Koinly vs TaxBit (2026): US Crypto Tax Software Comparison",
      "description": "2026 side-by-side comparison of Koinly vs TaxBit: USD pricing (Free: $0 (10,000 tracked (no report)) · Newbi vs Enterprise Broker 1099-DA Engine: Custom B2B ), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/koinly-vs-tokentax/",
      "url": "https://statecryptotax.com/software/compare/koinly-vs-tokentax/",
      "title": "Koinly vs TokenTax (2026): US Crypto Tax Software Comparison",
      "description": "2026 side-by-side comparison of Koinly vs TokenTax: USD pricing (Free: $0 (10,000 tracked (no report)) · Newbi vs Basic: $65 (Up to 500 centralized exchange tr), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/koinly-vs-zenledger/",
      "url": "https://statecryptotax.com/software/compare/koinly-vs-zenledger/",
      "title": "Koinly vs ZenLedger (2026): US Crypto Tax Software Compar...",
      "description": "2026 side-by-side comparison of Koinly vs ZenLedger: USD pricing (Free: $0 (10,000 tracked (no report)) · Newbi vs Free: $0 (Up to 25 transactions) · Silver: $4), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/tokentax-vs-cryptotaxcalculator/",
      "url": "https://statecryptotax.com/software/compare/tokentax-vs-cryptotaxcalculator/",
      "title": "TokenTax vs CryptoTaxCalculator (2026): US Crypto Tax Sof...",
      "description": "2026 side-by-side comparison of TokenTax vs CryptoTaxCalculator: USD pricing (Basic: $65 (Up to 500 centralized exchange tr vs Rookie: $49 (Up to 100 transactions (spot exc), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/tokentax-vs-taxbit/",
      "url": "https://statecryptotax.com/software/compare/tokentax-vs-taxbit/",
      "title": "TokenTax vs TaxBit (2026): US Crypto Tax Software Comparison",
      "description": "2026 side-by-side comparison of TokenTax vs TaxBit: USD pricing (Basic: $65 (Up to 500 centralized exchange tr vs Enterprise Broker 1099-DA Engine: Custom B2B ), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/zenledger-vs-cryptotaxcalculator/",
      "url": "https://statecryptotax.com/software/compare/zenledger-vs-cryptotaxcalculator/",
      "title": "ZenLedger vs CryptoTaxCalculator (2026): US Crypto Tax So...",
      "description": "2026 side-by-side comparison of ZenLedger vs CryptoTaxCalculator: USD pricing (Free: $0 (Up to 25 transactions) · Silver: $4 vs Rookie: $49 (Up to 100 transactions (spot exc), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/zenledger-vs-taxbit/",
      "url": "https://statecryptotax.com/software/compare/zenledger-vs-taxbit/",
      "title": "ZenLedger vs TaxBit (2026): US Crypto Tax Software Compar...",
      "description": "2026 side-by-side comparison of ZenLedger vs TaxBit: USD pricing (Free: $0 (Up to 25 transactions) · Silver: $4 vs Enterprise Broker 1099-DA Engine: Custom B2B ), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/compare/zenledger-vs-tokentax/",
      "url": "https://statecryptotax.com/software/compare/zenledger-vs-tokentax/",
      "title": "ZenLedger vs TokenTax (2026): US Crypto Tax Software Comp...",
      "description": "2026 side-by-side comparison of ZenLedger vs TokenTax: USD pricing (Free: $0 (Up to 25 transactions) · Silver: $4 vs Basic: $65 (Up to 500 centralized exchange tr), Form 8949 exports, and Rev. Proc. 2024-28."
    },
    {
      "path": "/software/cryptotaxcalculator/",
      "url": "https://statecryptotax.com/software/cryptotaxcalculator/",
      "title": "CryptoTaxCalculator Review 2026: Pricing, Form 8949 & 109...",
      "description": "2026 CryptoTaxCalculator (Summ) US tax compliance profile: USD pricing (Rookie: $49 (Up to 100 transactions (spot exchanges)) · Hobbyist: $99 (Up t), IRS forms generated (IRS Form 8949 & Schedule D, TurboTax Online & Desktop, H&R Block, TaxAct, CPA Collaboration Portal), and Rev. Proc. 2024-28 support."
    },
    {
      "path": "/software/",
      "url": "https://statecryptotax.com/software/",
      "title": "8 Best US Crypto Tax Software (2026): Form 8949 & 1099-DA",
      "description": "Compare all 8 US cryptocurrency tax software platforms for 2026: Koinly, CoinTracker, CoinLedger, Awaken Tax, ZenLedger, TokenTax, CryptoTaxCalculator, and TaxBit."
    },
    {
      "path": "/software/koinly/",
      "url": "https://statecryptotax.com/software/koinly/",
      "title": "Koinly Review 2026: Pricing, Form 8949 & 1099-DA",
      "description": "2026 Koinly US tax compliance profile: USD pricing (Free: $0 (10,000 tracked (no report)) · Newbie: $49 (100 transactions / tax), IRS forms generated (IRS Form 8949 & Schedule D (PDF/CSV), TurboTax Online & Desktop (.TXF), H&R Block, TaxAct, Complete CPA Audit Trail Report), and Rev. Proc. 2024-28 support."
    },
    {
      "path": "/software/taxbit/",
      "url": "https://statecryptotax.com/software/taxbit/",
      "title": "TaxBit Review 2026: Pricing, Form 8949 & 1099-DA",
      "description": "2026 TaxBit US tax compliance profile: USD pricing (Enterprise Broker 1099-DA Engine: Custom B2B (Custom institutional licensin), IRS forms generated (Direct IRS FIRE / IRIS Form 1099-DA transmission, FASB ASC 350-60 ERP integrations (NetSuite, SAP, Workday)), and Rev. Proc. 2024-28 support."
    },
    {
      "path": "/software/tokentax/",
      "url": "https://statecryptotax.com/software/tokentax/",
      "title": "TokenTax Review 2026: Pricing, Form 8949 & 1099-DA",
      "description": "2026 TokenTax US tax compliance profile: USD pricing (Basic: $65 (Up to 500 centralized exchange transactions (Coinbase, Kraken, ), IRS forms generated (IRS Form 8949 & Schedule D, TurboTax, FBAR / Form 8938, Full CPA-prepared Form 1040 filing), and Rev. Proc. 2024-28 support."
    },
    {
      "path": "/software/zenledger/",
      "url": "https://statecryptotax.com/software/zenledger/",
      "title": "ZenLedger Review 2026: Pricing, Form 8949 & 1099-DA",
      "description": "2026 ZenLedger US tax compliance profile: USD pricing (Free: $0 (Up to 25 transactions) · Silver: $49 (Up to 100 transactions) · G), IRS forms generated (TurboTax direct integration, H&R Block, TaxAct, IRS Form 8949, Schedule D, Schedule 1, Form 8938), and Rev. Proc. 2024-28 support."
    },
    {
      "path": "/state-tax/alabama/",
      "url": "https://statecryptotax.com/state-tax/alabama/",
      "title": "Alabama Crypto Tax 2026: 5.0% Rate & Form 40 + Schedule D",
      "description": "2026 Alabama (AL) cryptocurrency capital gains tax guide: 5.0% top rate, Form 40 + Schedule D filing rules, staking income taxation, and combined Federal + AL calculator."
    },
    {
      "path": "/state-tax/alaska/",
      "url": "https://statecryptotax.com/state-tax/alaska/",
      "title": "Alaska Crypto Tax 2026: 0.0% Rate & None (No State Indivi...",
      "description": "2026 Alaska (AK) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Individual Income Tax) filing rules, staking income taxation, and combined Federal + AK calculator."
    },
    {
      "path": "/state-tax/arizona/",
      "url": "https://statecryptotax.com/state-tax/arizona/",
      "title": "Arizona Crypto Tax 2026: 2.5% Rate & Form 140",
      "description": "2026 Arizona (AZ) cryptocurrency capital gains tax guide: 2.5% top rate, Form 140 filing rules, staking income taxation, and combined Federal + AZ calculator."
    },
    {
      "path": "/state-tax/arkansas/",
      "url": "https://statecryptotax.com/state-tax/arkansas/",
      "title": "Arkansas Crypto Tax 2026: 3.9% Rate & Form AR1000F",
      "description": "2026 Arkansas (AR) cryptocurrency capital gains tax guide: 3.9% top rate, Form AR1000F filing rules, staking income taxation, and combined Federal + AR calculator."
    },
    {
      "path": "/state-tax/california/",
      "url": "https://statecryptotax.com/state-tax/california/",
      "title": "California Crypto Tax 2026: 13.3% Rate & Form 540 + Sched...",
      "description": "2026 California (CA) cryptocurrency capital gains tax guide: 13.3% top rate, Form 540 + Schedule D (540) filing rules, staking income taxation, and combined Federal + CA calculator."
    },
    {
      "path": "/state-tax/colorado/",
      "url": "https://statecryptotax.com/state-tax/colorado/",
      "title": "Colorado Crypto Tax 2026: 4.4% Rate & Form DR 0104",
      "description": "2026 Colorado (CO) cryptocurrency capital gains tax guide: 4.4% top rate, Form DR 0104 filing rules, staking income taxation, and combined Federal + CO calculator."
    },
    {
      "path": "/state-tax/compare/california-vs-florida/",
      "url": "https://statecryptotax.com/state-tax/compare/california-vs-florida/",
      "title": "California (13.3%) vs Florida (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: California (13.3% top rate, Form 540 + Schedule D (540)) vs Florida (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/california-vs-nevada/",
      "url": "https://statecryptotax.com/state-tax/compare/california-vs-nevada/",
      "title": "California (13.3%) vs Nevada (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: California (13.3% top rate, Form 540 + Schedule D (540)) vs Nevada (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/california-vs-texas/",
      "url": "https://statecryptotax.com/state-tax/compare/california-vs-texas/",
      "title": "California (13.3%) vs Texas (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: California (13.3% top rate, Form 540 + Schedule D (540)) vs Texas (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/california-vs-washington/",
      "url": "https://statecryptotax.com/state-tax/compare/california-vs-washington/",
      "title": "California (13.3%) vs Washington (7.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: California (13.3% top rate, Form 540 + Schedule D (540)) vs Washington (7.0% top rate, WA Capital Gains Excise Tax Return (only if net LT cap gains exceed ~$270,000))."
    },
    {
      "path": "/state-tax/compare/california-vs-wyoming/",
      "url": "https://statecryptotax.com/state-tax/compare/california-vs-wyoming/",
      "title": "California (13.3%) vs Wyoming (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: California (13.3% top rate, Form 540 + Schedule D (540)) vs Wyoming (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/connecticut-vs-florida/",
      "url": "https://statecryptotax.com/state-tax/compare/connecticut-vs-florida/",
      "title": "Connecticut (6.99%) vs Florida (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Connecticut (6.99% top rate, Form CT-1040) vs Florida (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/illinois-vs-florida/",
      "url": "https://statecryptotax.com/state-tax/compare/illinois-vs-florida/",
      "title": "Illinois (4.95%) vs Florida (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Illinois (4.95% top rate, Form IL-1040) vs Florida (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/illinois-vs-tennessee/",
      "url": "https://statecryptotax.com/state-tax/compare/illinois-vs-tennessee/",
      "title": "Illinois (4.95%) vs Tennessee (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Illinois (4.95% top rate, Form IL-1040) vs Tennessee (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/illinois-vs-texas/",
      "url": "https://statecryptotax.com/state-tax/compare/illinois-vs-texas/",
      "title": "Illinois (4.95%) vs Texas (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Illinois (4.95% top rate, Form IL-1040) vs Texas (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/maryland-vs-florida/",
      "url": "https://statecryptotax.com/state-tax/compare/maryland-vs-florida/",
      "title": "Maryland (5.75%) vs Florida (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Maryland (5.75% top rate, Form 502) vs Florida (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/massachusetts-vs-florida/",
      "url": "https://statecryptotax.com/state-tax/compare/massachusetts-vs-florida/",
      "title": "Massachusetts (8.5%) vs Florida (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Massachusetts (8.5% top rate, Form 1 + Schedule B & Schedule D) vs Florida (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/massachusetts-vs-new-hampshire/",
      "url": "https://statecryptotax.com/state-tax/compare/massachusetts-vs-new-hampshire/",
      "title": "Massachusetts (8.5%) vs New Hampshire (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Massachusetts (8.5% top rate, Form 1 + Schedule B & Schedule D) vs New Hampshire (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/minnesota-vs-south-dakota/",
      "url": "https://statecryptotax.com/state-tax/compare/minnesota-vs-south-dakota/",
      "title": "Minnesota (9.85%) vs South Dakota (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Minnesota (9.85% top rate, Form M1) vs South Dakota (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/minnesota-vs-texas/",
      "url": "https://statecryptotax.com/state-tax/compare/minnesota-vs-texas/",
      "title": "Minnesota (9.85%) vs Texas (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Minnesota (9.85% top rate, Form M1) vs Texas (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/new-jersey-vs-florida/",
      "url": "https://statecryptotax.com/state-tax/compare/new-jersey-vs-florida/",
      "title": "New Jersey (10.75%) vs Florida (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: New Jersey (10.75% top rate, Form NJ-1040) vs Florida (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/new-jersey-vs-texas/",
      "url": "https://statecryptotax.com/state-tax/compare/new-jersey-vs-texas/",
      "title": "New Jersey (10.75%) vs Texas (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: New Jersey (10.75% top rate, Form NJ-1040) vs Texas (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/new-york-vs-florida/",
      "url": "https://statecryptotax.com/state-tax/compare/new-york-vs-florida/",
      "title": "New York (10.9%) vs Florida (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: New York (10.9% top rate, Form IT-201) vs Florida (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/new-york-vs-new-hampshire/",
      "url": "https://statecryptotax.com/state-tax/compare/new-york-vs-new-hampshire/",
      "title": "New York (10.9%) vs New Hampshire (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: New York (10.9% top rate, Form IT-201) vs New Hampshire (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/new-york-vs-tennessee/",
      "url": "https://statecryptotax.com/state-tax/compare/new-york-vs-tennessee/",
      "title": "New York (10.9%) vs Tennessee (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: New York (10.9% top rate, Form IT-201) vs Tennessee (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/new-york-vs-texas/",
      "url": "https://statecryptotax.com/state-tax/compare/new-york-vs-texas/",
      "title": "New York (10.9%) vs Texas (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: New York (10.9% top rate, Form IT-201) vs Texas (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/new-york-vs-wyoming/",
      "url": "https://statecryptotax.com/state-tax/compare/new-york-vs-wyoming/",
      "title": "New York (10.9%) vs Wyoming (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: New York (10.9% top rate, Form IT-201) vs Wyoming (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/oregon-vs-nevada/",
      "url": "https://statecryptotax.com/state-tax/compare/oregon-vs-nevada/",
      "title": "Oregon (9.9%) vs Nevada (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Oregon (9.9% top rate, Form OR-40) vs Nevada (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/oregon-vs-washington/",
      "url": "https://statecryptotax.com/state-tax/compare/oregon-vs-washington/",
      "title": "Oregon (9.9%) vs Washington (7.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Oregon (9.9% top rate, Form OR-40) vs Washington (7.0% top rate, WA Capital Gains Excise Tax Return (only if net LT cap gains exceed ~$270,000))."
    },
    {
      "path": "/state-tax/compare/washington-vs-texas/",
      "url": "https://statecryptotax.com/state-tax/compare/washington-vs-texas/",
      "title": "Washington (7.0%) vs Texas (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Washington (7.0% top rate, WA Capital Gains Excise Tax Return (only if net LT cap gains exceed ~$270,000)) vs Texas (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/compare/washington-vs-wyoming/",
      "url": "https://statecryptotax.com/state-tax/compare/washington-vs-wyoming/",
      "title": "Washington (7.0%) vs Wyoming (0.0%) Crypto Tax",
      "description": "2026 crypto capital gains tax comparison: Washington (7.0% top rate, WA Capital Gains Excise Tax Return (only if net LT cap gains exceed ~$270,000)) vs Wyoming (0.0% top rate, None (No State Individual Income Tax))."
    },
    {
      "path": "/state-tax/connecticut/",
      "url": "https://statecryptotax.com/state-tax/connecticut/",
      "title": "Connecticut Crypto Tax 2026: 6.99% Rate & Form CT-1040",
      "description": "2026 Connecticut (CT) cryptocurrency capital gains tax guide: 6.99% top rate, Form CT-1040 filing rules, staking income taxation, and combined Federal + CT calculator."
    },
    {
      "path": "/state-tax/delaware/",
      "url": "https://statecryptotax.com/state-tax/delaware/",
      "title": "Delaware Crypto Tax 2026: 6.6% Rate & Form PIT-RES",
      "description": "2026 Delaware (DE) cryptocurrency capital gains tax guide: 6.6% top rate, Form PIT-RES filing rules, staking income taxation, and combined Federal + DE calculator."
    },
    {
      "path": "/state-tax/district-of-columbia/",
      "url": "https://statecryptotax.com/state-tax/district-of-columbia/",
      "title": "District of Columbia Crypto Tax 2026: 10.75% Rate & Form...",
      "description": "2026 District of Columbia (DC) cryptocurrency capital gains tax guide: 10.75% top rate, Form D-40 filing rules, staking income taxation, and combined Federal + DC calculator."
    },
    {
      "path": "/state-tax/florida/",
      "url": "https://statecryptotax.com/state-tax/florida/",
      "title": "Florida Crypto Tax 2026: 0.0% Rate & None (No State Indiv...",
      "description": "2026 Florida (FL) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Individual Income Tax) filing rules, staking income taxation, and combined Federal + FL calculator."
    },
    {
      "path": "/state-tax/georgia/",
      "url": "https://statecryptotax.com/state-tax/georgia/",
      "title": "Georgia Crypto Tax 2026: 5.19% Rate & Form 500",
      "description": "2026 Georgia (GA) cryptocurrency capital gains tax guide: 5.19% top rate, Form 500 filing rules, staking income taxation, and combined Federal + GA calculator."
    },
    {
      "path": "/state-tax/hawaii/",
      "url": "https://statecryptotax.com/state-tax/hawaii/",
      "title": "Hawaii Crypto Tax 2026: 7.25% Rate & Form N-11",
      "description": "2026 Hawaii (HI) cryptocurrency capital gains tax guide: 7.25% top rate, Form N-11 filing rules, staking income taxation, and combined Federal + HI calculator."
    },
    {
      "path": "/state-tax/idaho/",
      "url": "https://statecryptotax.com/state-tax/idaho/",
      "title": "Idaho Crypto Tax 2026: 5.695% Rate & Form 40",
      "description": "2026 Idaho (ID) cryptocurrency capital gains tax guide: 5.695% top rate, Form 40 filing rules, staking income taxation, and combined Federal + ID calculator."
    },
    {
      "path": "/state-tax/illinois/",
      "url": "https://statecryptotax.com/state-tax/illinois/",
      "title": "Illinois Crypto Tax 2026: 4.95% Rate & Form IL-1040",
      "description": "2026 Illinois (IL) cryptocurrency capital gains tax guide: 4.95% top rate, Form IL-1040 filing rules, staking income taxation, and combined Federal + IL calculator."
    },
    {
      "path": "/state-tax/",
      "url": "https://statecryptotax.com/state-tax/",
      "title": "2026 US 50-State Crypto Capital Gains Tax Rates & Forms",
      "description": "Complete 2026 US 50-state + DC cryptocurrency capital gains tax rates, long-term deductions (AZ, AR, SC, WI, WA), state tax forms, and interactive calculator."
    },
    {
      "path": "/state-tax/indiana/",
      "url": "https://statecryptotax.com/state-tax/indiana/",
      "title": "Indiana Crypto Tax 2026: 2.95% Rate & Form IT-40",
      "description": "2026 Indiana (IN) cryptocurrency capital gains tax guide: 2.95% top rate, Form IT-40 filing rules, staking income taxation, and combined Federal + IN calculator."
    },
    {
      "path": "/state-tax/iowa/",
      "url": "https://statecryptotax.com/state-tax/iowa/",
      "title": "Iowa Crypto Tax 2026: 3.8% Rate & Form IA 1040",
      "description": "2026 Iowa (IA) cryptocurrency capital gains tax guide: 3.8% top rate, Form IA 1040 filing rules, staking income taxation, and combined Federal + IA calculator."
    },
    {
      "path": "/state-tax/kansas/",
      "url": "https://statecryptotax.com/state-tax/kansas/",
      "title": "Kansas Crypto Tax 2026: 5.58% Rate & Form K-40",
      "description": "2026 Kansas (KS) cryptocurrency capital gains tax guide: 5.58% top rate, Form K-40 filing rules, staking income taxation, and combined Federal + KS calculator."
    },
    {
      "path": "/state-tax/kentucky/",
      "url": "https://statecryptotax.com/state-tax/kentucky/",
      "title": "Kentucky Crypto Tax 2026: 4.0% Rate & Form 740",
      "description": "2026 Kentucky (KY) cryptocurrency capital gains tax guide: 4.0% top rate, Form 740 filing rules, staking income taxation, and combined Federal + KY calculator."
    },
    {
      "path": "/state-tax/louisiana/",
      "url": "https://statecryptotax.com/state-tax/louisiana/",
      "title": "Louisiana Crypto Tax 2026: 3.0% Rate & Form IT-540",
      "description": "2026 Louisiana (LA) cryptocurrency capital gains tax guide: 3.0% top rate, Form IT-540 filing rules, staking income taxation, and combined Federal + LA calculator."
    },
    {
      "path": "/state-tax/maine/",
      "url": "https://statecryptotax.com/state-tax/maine/",
      "title": "Maine Crypto Tax 2026: 7.15% Rate & Form 1040ME",
      "description": "2026 Maine (ME) cryptocurrency capital gains tax guide: 7.15% top rate, Form 1040ME filing rules, staking income taxation, and combined Federal + ME calculator."
    },
    {
      "path": "/state-tax/maryland/",
      "url": "https://statecryptotax.com/state-tax/maryland/",
      "title": "Maryland Crypto Tax 2026: 5.75% Rate & Form 502",
      "description": "2026 Maryland (MD) cryptocurrency capital gains tax guide: 5.75% top rate, Form 502 filing rules, staking income taxation, and combined Federal + MD calculator."
    },
    {
      "path": "/state-tax/massachusetts/",
      "url": "https://statecryptotax.com/state-tax/massachusetts/",
      "title": "Massachusetts Crypto Tax 2026: 8.5% Rate & Form 1 + Sched...",
      "description": "2026 Massachusetts (MA) cryptocurrency capital gains tax guide: 8.5% top rate, Form 1 + Schedule B & Schedule D filing rules, staking income taxation, and combined Federal + MA calculator."
    },
    {
      "path": "/state-tax/michigan/",
      "url": "https://statecryptotax.com/state-tax/michigan/",
      "title": "Michigan Crypto Tax 2026: 4.25% Rate & Form MI-1040",
      "description": "2026 Michigan (MI) cryptocurrency capital gains tax guide: 4.25% top rate, Form MI-1040 filing rules, staking income taxation, and combined Federal + MI calculator."
    },
    {
      "path": "/state-tax/minnesota/",
      "url": "https://statecryptotax.com/state-tax/minnesota/",
      "title": "Minnesota Crypto Tax 2026: 9.85% Rate & Form M1",
      "description": "2026 Minnesota (MN) cryptocurrency capital gains tax guide: 9.85% top rate, Form M1 filing rules, staking income taxation, and combined Federal + MN calculator."
    },
    {
      "path": "/state-tax/mississippi/",
      "url": "https://statecryptotax.com/state-tax/mississippi/",
      "title": "Mississippi Crypto Tax 2026: 4.4% Rate & Form 80-105",
      "description": "2026 Mississippi (MS) cryptocurrency capital gains tax guide: 4.4% top rate, Form 80-105 filing rules, staking income taxation, and combined Federal + MS calculator."
    },
    {
      "path": "/state-tax/missouri/",
      "url": "https://statecryptotax.com/state-tax/missouri/",
      "title": "Missouri Crypto Tax 2026: 4.7% Rate & Form MO-1040",
      "description": "2026 Missouri (MO) cryptocurrency capital gains tax guide: 4.7% top rate, Form MO-1040 filing rules, staking income taxation, and combined Federal + MO calculator."
    },
    {
      "path": "/state-tax/montana/",
      "url": "https://statecryptotax.com/state-tax/montana/",
      "title": "Montana Crypto Tax 2026: 4.1% Rate & Form 2",
      "description": "2026 Montana (MT) cryptocurrency capital gains tax guide: 4.1% top rate, Form 2 filing rules, staking income taxation, and combined Federal + MT calculator."
    },
    {
      "path": "/state-tax/nebraska/",
      "url": "https://statecryptotax.com/state-tax/nebraska/",
      "title": "Nebraska Crypto Tax 2026: 5.2% Rate & Form 1040N",
      "description": "2026 Nebraska (NE) cryptocurrency capital gains tax guide: 5.2% top rate, Form 1040N filing rules, staking income taxation, and combined Federal + NE calculator."
    },
    {
      "path": "/state-tax/nevada/",
      "url": "https://statecryptotax.com/state-tax/nevada/",
      "title": "Nevada Crypto Tax 2026: 0.0% Rate & None (No State Indivi...",
      "description": "2026 Nevada (NV) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Individual Income Tax) filing rules, staking income taxation, and combined Federal + NV calculator."
    },
    {
      "path": "/state-tax/new-hampshire/",
      "url": "https://statecryptotax.com/state-tax/new-hampshire/",
      "title": "New Hampshire Crypto Tax 2026: 0.0% Rate & None (No State...",
      "description": "2026 New Hampshire (NH) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Individual Income Tax) filing rules, staking income taxation, and combined Federal + NH calculator."
    },
    {
      "path": "/state-tax/new-jersey/",
      "url": "https://statecryptotax.com/state-tax/new-jersey/",
      "title": "New Jersey Crypto Tax 2026: 10.75% Rate & Form NJ-1040",
      "description": "2026 New Jersey (NJ) cryptocurrency capital gains tax guide: 10.75% top rate, Form NJ-1040 filing rules, staking income taxation, and combined Federal + NJ calculator."
    },
    {
      "path": "/state-tax/new-mexico/",
      "url": "https://statecryptotax.com/state-tax/new-mexico/",
      "title": "New Mexico Crypto Tax 2026: 5.9% Rate & Form PIT-1",
      "description": "2026 New Mexico (NM) cryptocurrency capital gains tax guide: 5.9% top rate, Form PIT-1 filing rules, staking income taxation, and combined Federal + NM calculator."
    },
    {
      "path": "/state-tax/new-york/",
      "url": "https://statecryptotax.com/state-tax/new-york/",
      "title": "New York Crypto Tax 2026: 10.9% Rate & Form IT-201",
      "description": "2026 New York (NY) cryptocurrency capital gains tax guide: 10.9% top rate, Form IT-201 filing rules, staking income taxation, and combined Federal + NY calculator."
    },
    {
      "path": "/state-tax/north-carolina/",
      "url": "https://statecryptotax.com/state-tax/north-carolina/",
      "title": "North Carolina Crypto Tax 2026: 4.25% Rate & Form D-400",
      "description": "2026 North Carolina (NC) cryptocurrency capital gains tax guide: 4.25% top rate, Form D-400 filing rules, staking income taxation, and combined Federal + NC calculator."
    },
    {
      "path": "/state-tax/north-dakota/",
      "url": "https://statecryptotax.com/state-tax/north-dakota/",
      "title": "North Dakota Crypto Tax 2026: 2.5% Rate & Form ND-1",
      "description": "2026 North Dakota (ND) cryptocurrency capital gains tax guide: 2.5% top rate, Form ND-1 filing rules, staking income taxation, and combined Federal + ND calculator."
    },
    {
      "path": "/state-tax/ohio/",
      "url": "https://statecryptotax.com/state-tax/ohio/",
      "title": "Ohio Crypto Tax 2026: 3.5% Rate & Form IT 1040",
      "description": "2026 Ohio (OH) cryptocurrency capital gains tax guide: 3.5% top rate, Form IT 1040 filing rules, staking income taxation, and combined Federal + OH calculator."
    },
    {
      "path": "/state-tax/oklahoma/",
      "url": "https://statecryptotax.com/state-tax/oklahoma/",
      "title": "Oklahoma Crypto Tax 2026: 4.75% Rate & Form 511",
      "description": "2026 Oklahoma (OK) cryptocurrency capital gains tax guide: 4.75% top rate, Form 511 filing rules, staking income taxation, and combined Federal + OK calculator."
    },
    {
      "path": "/state-tax/oregon/",
      "url": "https://statecryptotax.com/state-tax/oregon/",
      "title": "Oregon Crypto Tax 2026: 9.9% Rate & Form OR-40",
      "description": "2026 Oregon (OR) cryptocurrency capital gains tax guide: 9.9% top rate, Form OR-40 filing rules, staking income taxation, and combined Federal + OR calculator."
    },
    {
      "path": "/state-tax/pennsylvania/",
      "url": "https://statecryptotax.com/state-tax/pennsylvania/",
      "title": "Pennsylvania Crypto Tax 2026: 3.07% Rate & Form PA-40 + S...",
      "description": "2026 Pennsylvania (PA) cryptocurrency capital gains tax guide: 3.07% top rate, Form PA-40 + Schedule D filing rules, staking income taxation, and combined Federal + PA calculator."
    },
    {
      "path": "/state-tax/puerto-rico/",
      "url": "https://statecryptotax.com/state-tax/puerto-rico/",
      "title": "Puerto Rico Act 60 Crypto Tax Guide (IRC § 933 & § 937)",
      "description": "Statutory breakdown of Puerto Rico Act 60 (formerly Act 22) crypto capital gains tax rules, IRC § 937 bona fide residency test, and the 10-year pre-move gain trap."
    },
    {
      "path": "/state-tax/rhode-island/",
      "url": "https://statecryptotax.com/state-tax/rhode-island/",
      "title": "Rhode Island Crypto Tax 2026: 5.99% Rate & Form RI-1040",
      "description": "2026 Rhode Island (RI) cryptocurrency capital gains tax guide: 5.99% top rate, Form RI-1040 filing rules, staking income taxation, and combined Federal + RI calculator."
    },
    {
      "path": "/state-tax/south-carolina/",
      "url": "https://statecryptotax.com/state-tax/south-carolina/",
      "title": "South Carolina Crypto Tax 2026: 6.2% Rate & Form SC1040",
      "description": "2026 South Carolina (SC) cryptocurrency capital gains tax guide: 6.2% top rate, Form SC1040 filing rules, staking income taxation, and combined Federal + SC calculator."
    },
    {
      "path": "/state-tax/south-dakota/",
      "url": "https://statecryptotax.com/state-tax/south-dakota/",
      "title": "South Dakota Crypto Tax 2026: 0.0% Rate & None (No State...",
      "description": "2026 South Dakota (SD) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Individual Income Tax) filing rules, staking income taxation, and combined Federal + SD calculator."
    },
    {
      "path": "/state-tax/tennessee/",
      "url": "https://statecryptotax.com/state-tax/tennessee/",
      "title": "Tennessee Crypto Tax 2026: 0.0% Rate & None (No State Ind...",
      "description": "2026 Tennessee (TN) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Individual Income Tax) filing rules, staking income taxation, and combined Federal + TN calculator."
    },
    {
      "path": "/state-tax/texas/",
      "url": "https://statecryptotax.com/state-tax/texas/",
      "title": "Texas Crypto Tax 2026: 0.0% Rate & None (No State Individ...",
      "description": "2026 Texas (TX) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Individual Income Tax) filing rules, staking income taxation, and combined Federal + TX calculator."
    },
    {
      "path": "/state-tax/utah/",
      "url": "https://statecryptotax.com/state-tax/utah/",
      "title": "Utah Crypto Tax 2026: 4.55% Rate & Form TC-40",
      "description": "2026 Utah (UT) cryptocurrency capital gains tax guide: 4.55% top rate, Form TC-40 filing rules, staking income taxation, and combined Federal + UT calculator."
    },
    {
      "path": "/state-tax/vermont/",
      "url": "https://statecryptotax.com/state-tax/vermont/",
      "title": "Vermont Crypto Tax 2026: 8.75% Rate & Form IN-111",
      "description": "2026 Vermont (VT) cryptocurrency capital gains tax guide: 8.75% top rate, Form IN-111 filing rules, staking income taxation, and combined Federal + VT calculator."
    },
    {
      "path": "/state-tax/virginia/",
      "url": "https://statecryptotax.com/state-tax/virginia/",
      "title": "Virginia Crypto Tax 2026: 5.75% Rate & Form 760",
      "description": "2026 Virginia (VA) cryptocurrency capital gains tax guide: 5.75% top rate, Form 760 filing rules, staking income taxation, and combined Federal + VA calculator."
    },
    {
      "path": "/state-tax/washington/",
      "url": "https://statecryptotax.com/state-tax/washington/",
      "title": "Washington Crypto Tax 2026: 7.0% Rate & WA Capital Gains...",
      "description": "2026 Washington (WA) cryptocurrency capital gains tax guide: 7.0% top rate, WA Capital Gains Excise Tax Return (only if net LT cap gains exceed ~$270,000) filing rules, staking income taxation, and combined Federal + WA calculator."
    },
    {
      "path": "/state-tax/west-virginia/",
      "url": "https://statecryptotax.com/state-tax/west-virginia/",
      "title": "West Virginia Crypto Tax 2026: 4.82% Rate & Form IT-140",
      "description": "2026 West Virginia (WV) cryptocurrency capital gains tax guide: 4.82% top rate, Form IT-140 filing rules, staking income taxation, and combined Federal + WV calculator."
    },
    {
      "path": "/state-tax/wisconsin/",
      "url": "https://statecryptotax.com/state-tax/wisconsin/",
      "title": "Wisconsin Crypto Tax 2026: 7.65% Rate & Form 1 + Schedule WD",
      "description": "2026 Wisconsin (WI) cryptocurrency capital gains tax guide: 7.65% top rate, Form 1 + Schedule WD filing rules, staking income taxation, and combined Federal + WI calculator."
    },
    {
      "path": "/state-tax/wyoming/",
      "url": "https://statecryptotax.com/state-tax/wyoming/",
      "title": "Wyoming Crypto Tax 2026: 0.0% Rate & None (No State Indiv...",
      "description": "2026 Wyoming (WY) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Individual Income Tax) filing rules, staking income taxation, and combined Federal + WY calculator."
    },
    {
      "path": "/wash-sale-rule/",
      "url": "https://statecryptotax.com/wash-sale-rule/",
      "title": "Crypto Wash Sale Rule (IRC § 1091): Spot BTC vs ETFs",
      "description": "Legal analysis of IRC § 1091 Wash Sale Rule: why spot Bitcoin and Ethereum are exempt as property while Spot ETFs (IBIT, FBTC, ETHA) are subject to 30-day disallowance."
    }
  ]
}