# StateCryptoTax — Complete 2026/2027 US Cryptocurrency Statutory Tax Reference (https://statecryptotax.com)

Verified Date: 2026-11-04 · Jurisdiction: United States (Title 26 U.S.C. & 50 States + DC + Puerto Rico)
Primary Authorities: IRC §§ 1(h), 61, 162, 165(c)(2), 170(f)(11), 408(m), 671, 933, 937, 1001, 1012, 1014, 1015, 1091, 1211(b), 1212(b), 1222, 1256, 1402, 1411, 3406, 6038D, 6045, 6501, 6654, 7701(o); TD 10000; Public Law 119-5; Rev. Proc. 2024-28; Rev. Proc. 2025-32; Rev. Rul. 2019-24; Rev. Rul. 2023-14; CCA 202302011; CCA 202302012; CCA 202511015.

## 1. 2026 Federal Short-Term & Long-Term Capital Gains Brackets (Rev. Proc. 2025-32)

### 2026 Federal Standard Deduction
- Single: $16,100
- Married Filing Jointly: $32,200
- Head of Household: $24,150
- Married Filing Separately: $16,100
- 3.8% Net Investment Income Tax (NIIT — Form 8960, IRC § 1411) Unindexed MAGI Thresholds: $200,000 (Single/HoH), $250,000 (Married Filing Jointly), $125,000 (Married Filing Separately).

### 2026 Long-Term Capital Gains Brackets (Held > 365 Days · IRC § 1222(3) · Form 8949 Part II)
| LTCG Rate | Single Taxable Income | Married Filing Jointly | Head of Household | Married Filing Separately |
| :--- | :--- | :--- | :--- | :--- |
| 0% | $0 – $49,450 | $0 – $98,900 | $0 – $66,200 | $0 – $49,450 |
| 15% | $49,450 – $545,500 | $98,900 – $613,700 | $66,200 – $579,600 | $49,450 – $306,850 |
| 20% (+3.8% NIIT = 23.8%) | Over $545,500 | Over $613,700 | Over $579,600 | Over $306,850 |

### 2026 Short-Term Capital Gains & Ordinary Crypto Income Brackets (Held <= 365 Days · Form 8949 Part I)
| Marginal Rate | Single Taxable Income | Married Filing Jointly | Head of Household | Married Filing Separately |
| :--- | :--- | :--- | :--- | :--- |
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 | $0 – $12,400 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 | $256,225 – $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |

## 2. All 17 Boxes of IRS Form 1099-DA (TD 10000 · Digital Asset Proceeds From Broker Transactions)
| Box | Official IRS Box Label | Statutory Definition (TD 10000) | Form 8949 / Schedule D Destination |
| :--- | :--- | :--- | :--- |
| Box 1a | Code for digital asset | 9-character alphanumeric Digital Token Identifier (DTI) registered with the Digital Token Identifier Foundation (DTIF) under ISO 24165. Enters '999999999' if the token has no registered DTI or for aggregated Specified NFTs. | Used alongside Box 1b to identify the property in Column (a) of Form 8949. |
| Box 1b | Name of digital asset | Full commercial name or ticker symbol of the digital asset disposed of (e.g., 'Bitcoin (BTC)', 'USD Coin (USDC)', or 'Specified NFTs' under optional aggregate reporting). | Form 8949, Column (a) — Description of property. |
| Box 1c | Number of units | Exact quantity of digital asset units sold, swapped, or disposed of in the transaction (reported up to 18 decimal places). | Form 8949, Column (a) — Description of property (e.g., '1.25000000 BTC'). |
| Box 1d | Date acquired | Original acquisition date (MM/DD/YYYY) for covered digital assets. Left blank if multiple tax lots with different dates were sold ('VARIOUS'), if the asset is noncovered/transferred in from an external wallet, or if aggregate stablecoin/NFT reporting is used. | Form 8949, Column (b) — Date acquired. |
| Box 1e | Date sold or disposed | Exact transaction date (MM/DD/YYYY) when the sale, swap, or disposition occurred (measured in UTC or consistent broker timezone). | Form 8949, Column (c) — Date sold or disposed of. |
| Box 1f | Proceeds | Gross proceeds in USD from the disposition (cash received, or Fair Market Value in USD of other digital assets, property, or services received), net of allocable digital asset transaction/broker fees. | Form 8949, Column (d) — Proceeds (sales price). |
| Box 1g | Cost or other basis | Adjusted cost basis in USD of the digital asset units disposed of (including acquisition fees). Mandatory starting Jan 1, 2026 for covered digital assets acquired and held inside the same custodial broker; often blank for 2025 or for assets transferred in from self-custody. | Form 8949, Column (e) — Cost or other basis. If blank or inaccurate due to missing transfer history, taxpayer must report true basis from wallet-by-wallet records. |
| Box 1h | Accrued market discount | Accrued market discount if the digital asset is a tokenized debt instrument subject to IRC §§ 1276–1278. | Form 8949, Column (f) code 'D' and Column (g) adjustment. |
| Box 1i | Wash sale loss disallowed | Wash sale loss disallowed under IRC § 1091. Only applies to digital assets that are ALSO tokenized stocks or securities under § 1091 (does NOT apply to spot BTC, ETH, or SOL, which are property rather than § 1091 securities). | Form 8949, Column (f) code 'W' and Column (g) positive adjustment. |
| Box 2 | Checkboxes: Short-term / Long-term / Ordinary / Basis reported to IRS | Indicates whether the gain/loss is Short-Term (held <= 1 year) or Long-Term (held > 1 year), whether Basis in Box 1g was reported to the IRS, and whether the asset is a covered security. | Determines whether transaction goes to Form 8949 Part I (Short-Term) or Part II (Long-Term) and whether Basis Reported vs Basis Not Reported checkbox is selected. |
| Box 3a / 3b | Broker type & Noncovered security indicator | Box 3a indicates the type of broker facilitating the transaction; Box 3b is checked if the digital asset is a noncovered security (e.g., acquired before Jan 1, 2026 or transferred into the broker from an unhosted wallet), meaning Box 1g basis is not reported to the IRS. | Directs taxpayer to check the 'Basis NOT reported to the IRS' box on Form 8949 and supply verified cost basis. |
| Box 4 | Federal income tax withheld | Backup withholding (24% under IRC § 3406) deducted if the taxpayer failed to furnish a valid Form W-9 TIN. | Reported as a payment credit on Form 1040, Line 25b. |
| Box 5 | Check if loss is not allowed based on amount in 1f | Checked if a loss cannot be claimed on the return due to a reportable corporate control change or capital structure change. | Form 8949, Column (f) code 'Z' or 'L'. |
| Box 7 | Check if only cash proceeds were paid in the transaction | Checked if the disposition was strictly for fiat cash (USD), as opposed to a crypto-to-crypto swap or property/services exchange. | Informational verification of valuation method. |
| Box 9 | Check if customer transferred in the digital asset prior to sale | Flags that the units sold were deposited into the broker from an external wallet or another exchange, alerting the taxpayer and IRS that the broker lacks original acquisition cost basis. | Taxpayer must pull original acquisition date and basis from their Rev. Proc. 2024-28 / IRC § 1012 wallet-by-wallet ledger. |
| Box 11a / 11b / 11c | Optional Reporting Method: Qualifying Stablecoins & Specified NFTs | Box 11a indicates whether the entry uses the optional aggregate reporting method for Qualifying Stablecoins or Specified NFTs; Box 11b lists the aggregate number of transactions included; Box 11c reports aggregate gross proceeds from first-sale creations/minting of Specified NFTs by a creator. | Box 1f aggregate sales map to Form 8949; Box 11c primary creator sales generally map to Schedule C / ordinary income. |
| Box 14 / 15 / 16 | State Name, State Identification No., and State Tax Withheld | Reports state-level tax reporting abbreviation (Box 14), broker state ID (Box 15), and state income tax withheld (Box 16). | Flows to state income tax return (e.g., CA Form 540, NY IT-201). |

## 3. All 51 US State + DC Cryptocurrency Capital Gains Tax Rates, Agencies & Forms (2026)
| State / Jurisdiction | Code | 2026 Top Rate | State Tax Agency | State Tax Form | Long-Term Capital Gains Rule & Staking Status |
| :--- | :--- | :--- | :--- | :--- | :--- |
| Alabama | AL | 5.00% | Alabama Department of Revenue | Form 40 + Schedule D | Taxed as ordinary income up to 5.0%; Alabama allows a deduction for federal income taxes paid. (Retail Staking: restricted_by_state_action — Alabama Securities Commission issued a Show Cause Order on June 6, 2023; platform staking remains restricted pending resolution.) |
| Alaska | AK | 0.00% | Alaska Department of Revenue | None (No State Individual Income Tax) | 0% state individual income tax and 0% state capital gains tax (federal capital gains tax still applies). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Arizona | AZ | 2.50% | Arizona Department of Revenue | Form 140 | Flat 2.50% state income tax rate, PLUS a 25% deduction on net long-term capital gains (reducing the effective Arizona long-term capital gains tax rate to 1.875%). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Arkansas | AR | 3.90% | Arkansas Department of Finance and Administration | Form AR1000F | 50% state tax exclusion on net long-term capital gains (effective max LT rate ~1.95%), and 100% exclusion on net long-term capital gains exceeding $10 million. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| California | CA | 13.30% | California Franchise Tax Board (FTB) | Form 540 + Schedule D (540) | None — California taxes all short-term and long-term capital gains as ordinary income up to 13.30% (14.40% when including the 1.1% SDI payroll/high-earner surcharge where applicable). Highest state capital gains rate in the US. (Retail Staking: restricted_by_state_action — California DFPI issued a Desist and Refrain Order against Coinbase staking rewards on June 6, 2023; new retail staking halted for CA residents during administrative proceedings.) |
| Colorado | CO | 4.40% | Colorado Department of Revenue | Form DR 0104 | Flat 4.40% state income tax on federal taxable income; Colorado accepts cryptocurrency for state tax payments via PayPal (converted to USD at checkout). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Connecticut | CT | 6.99% | Connecticut Department of Revenue Services | Form CT-1040 | Taxed as ordinary income up to 6.99% (plus up to 2% phase-out recapture for high earners). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Delaware | DE | 6.60% | Delaware Division of Revenue | Form PIT-RES | Taxed as ordinary income up to 6.60% on income over $60,000; no preferential long-term capital gains deduction. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| District of Columbia | DC | 10.75% | DC Office of Tax and Revenue (OTR) | Form D-40 | Taxed as ordinary income up to 10.75% (on income over $1,000,000); no preferential long-term capital gains rate. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Florida | FL | 0.00% | Florida Department of Revenue | None (No State Individual Income Tax) | 0% state individual income tax and 0% state capital gains tax (constitutionally prohibited in Florida). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Georgia | GA | 5.19% | Georgia Department of Revenue | Form 500 | Flat state income tax rate of 5.19% (phasing down from 5.39% under HB 1437 / HB 1015); no separate long-term capital gains exclusion. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Hawaii | HI | 7.25% | Hawaii Department of Taxation | Form N-11 | Hawaii caps the tax rate on net long-term capital gains at 7.25%, compared to the top ordinary income rate of 11.0%. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Idaho | ID | 5.70% | Idaho State Tax Commission | Form 40 | Flat 5.695% state income tax rate; Idaho capital gains deduction applies only to qualifying tangible/real Idaho property, not cryptocurrency. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Illinois | IL | 4.95% | Illinois Department of Revenue | Form IL-1040 | Flat 4.95% state individual income tax rate on federal adjusted gross income (includes all short-term and long-term capital gains). (Retail Staking: restricted_by_state_action — Illinois Secretary of State Securities Department joined the June 2023 multi-state staking taskforce; Illinois later dismissed its standalone Coinbase staking lawsuit in April 2025, though platform eligibility remains subject to exchange terms.) |
| Indiana | IN | 2.95% | Indiana Department of Revenue | Form IT-40 | Flat 2.95% state income tax rate in 2026 (phasing down to 2.90% in 2027 under HEA 1002), plus county income tax (~1%–3%). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Iowa | IA | 3.80% | Iowa Department of Revenue | Form IA 1040 | Flat 3.80% state income tax rate (effective Jan 1, 2025 onward under SF 2442); capital gains from crypto are taxed at the flat 3.80% rate. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Kansas | KS | 5.58% | Kansas Department of Revenue | Form K-40 | Two-bracket system (5.20% and 5.58% under 2024 SB 1); all crypto capital gains are taxed at ordinary state rates. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Kentucky | KY | 4.00% | Kentucky Department of Revenue | Form 740 | Flat 4.00% state income tax rate (reduced to 3.50% effective Jan 1, 2026 under HB 1); no separate capital gains deduction. (Retail Staking: restricted_by_state_action — Kentucky Department of Financial Institutions joined multi-state staking enforcement in June 2023; retail exchange staking restricted.) |
| Louisiana | LA | 3.00% | Louisiana Department of Revenue | Form IT-540 | Flat 3.00% state individual income tax rate (effective Jan 1, 2025 under the 2024 Louisiana tax reform replacing the 1.85%–4.25% brackets). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Maine | ME | 7.15% | Maine Revenue Services | Form 1040ME | Taxed as ordinary income up to 7.15%; no long-term capital gains preference. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Maryland | MD | 5.75% | Comptroller of Maryland | Form 502 | Top state rate of 5.75% plus mandatory county income tax (2.25% to 3.20%), yielding a combined top marginal rate of up to 8.95%. (Retail Staking: restricted_by_state_action — Maryland Securities Division issued a Summary Order to Cease and Desist on June 6, 2023 restricting retail staking enrollment for Maryland residents.) |
| Massachusetts | MA | 8.50% | Massachusetts Department of Revenue | Form 1 + Schedule B & Schedule D | Short-term capital gains (<1 yr) are taxed at 8.50%; long-term capital gains (>1 yr) are taxed at 5.00% (plus the 4% 'Millionaire Surtax' on total annual income above ~$1.08M, making max rates 9.0% LT / 12.5% ST). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Michigan | MI | 4.25% | Michigan Department of Treasury | Form MI-1040 | Flat 4.25% state income tax on federal adjusted gross income; no preferential long-term capital gains deduction. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Minnesota | MN | 9.85% | Minnesota Department of Revenue | Form M1 | Top ordinary income bracket of 9.85%, PLUS a 1.00% Minnesota Net Investment Income Tax on net investment income (including crypto capital gains) over $1,000,000 (combined top rate: 10.85%). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Mississippi | MS | 4.40% | Mississippi Department of Revenue | Form 80-105 | Flat 4.40% state income tax in 2026 on income above $10,000 (down from 4.70% in 2025 under HB 531). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Missouri | MO | 4.70% | Missouri Department of Revenue | Form MO-1040 | Top marginal rate of 4.70% (Missouri legislative bills in 2025 proposed eliminating state capital gains tax; check current tax year instructions for Phase-in exclusions). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Montana | MT | 4.10% | Montana Department of Revenue | Form 2 | Montana is the ONLY US state with no money transmitter license requirement at all. For taxes, Montana taxes net long-term capital gains at preferential lower brackets of 3.0% and 4.1% (vs 5.9% top ordinary rate). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Nebraska | NE | 5.20% | Nebraska Department of Revenue | Form 1040N | Top state income tax rate of 5.20% in 2026 (phasing down to 3.99% by 2027 under LB 754); no special crypto capital gains deduction. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Nevada | NV | 0.00% | Nevada Department of Taxation | None (No State Individual Income Tax) | 0% state individual income tax and 0% state capital gains tax. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| New Hampshire | NH | 0.00% | New Hampshire Department of Revenue Administration | None (No State Individual Income Tax) | 0% state income tax and 0% capital gains tax (New Hampshire's legacy Interest & Dividends Tax was fully repealed effective January 1, 2025). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| New Jersey | NJ | 10.75% | New Jersey Division of Taxation | Form NJ-1040 | Taxed as ordinary income up to 10.75% (on income over $1,000,000); New Jersey does not allow net capital losses to offset ordinary income (and does not allow capital loss carryforwards on NJ-1040). (Retail Staking: restricted_by_state_action — New Jersey Bureau of Securities issued a Summary Cease and Desist Order on June 6, 2023 alleging unregistered securities offerings in retail staking programs.) |
| New Mexico | NM | 5.90% | New Mexico Taxation and Revenue Department | Form PIT-1 | Taxpayers may deduct the GREATER of $1,000 or 40% of net capital gains for New Mexico income tax (reducing the effective top long-term capital gains rate from 5.90% to ~3.54%). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| New York | NY | 10.90% | New York State Department of Taxation and Finance | Form IT-201 | Taxed as ordinary income up to 10.90% state rate, PLUS up to 3.876% New York City local income tax for NYC residents (combined top rate: 14.776%). (Retail Staking: banned_nydfs — NYDFS prohibits unapproved retail staking-as-a-service under the BitLicense regime; Coinbase, Kraken (not in NY), and Gemini do not offer retail staking to NY residents.) |
| North Carolina | NC | 4.25% | North Carolina Department of Revenue | Form D-400 | Flat 4.25% state income tax rate in 2025/2026 (scheduled to step down to 3.99% subject to revenue triggers); no separate capital gains preference. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| North Dakota | ND | 2.50% | North Dakota Office of State Tax Commissioner | Form ND-1 | Top marginal rate of just 2.50%, PLUS North Dakota allows a 40% exclusion on net long-term capital gains (reducing the effective top long-term rate to 1.50%). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Ohio | OH | 3.50% | Ohio Department of Taxation | Form IT 1040 | Top marginal state income tax rate of 3.50% (two brackets: 2.75% and 3.50% on income over $100,000); no separate long-term capital gains deduction. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Oklahoma | OK | 4.75% | Oklahoma Tax Commission | Form 511 | Top marginal state rate of 4.75%; Oklahoma capital gains deduction is limited to Oklahoma-headquartered corporations/real property, so crypto is taxed at ordinary rates. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Oregon | OR | 9.90% | Oregon Department of Revenue | Form OR-40 | Taxed as ordinary income up to 9.90% (plus Portland Metro & Multnomah County high-earner taxes up to ~4% for Portland residents); no preferential long-term capital gains rate. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Pennsylvania | PA | 3.07% | Pennsylvania Department of Revenue | Form PA-40 + Schedule D | Flat 3.07% Pennsylvania personal income tax on net gains from the sale, exchange, or disposition of property (Note: PA only allows capital losses to offset capital gains within the same tax year — no carryforward). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Rhode Island | RI | 5.99% | Rhode Island Division of Taxation | Form RI-1040 | Taxed as ordinary income up to 5.99%; no long-term capital gains tax preference. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| South Carolina | SC | 6.20% | South Carolina Department of Revenue | Form SC1040 | South Carolina provides a generous 44% deduction on net long-term capital gains held >1 year (reducing the top 6.20% state rate to an effective ~3.47% on long-term crypto gains). (Retail Staking: restricted_by_state_action — South Carolina Attorney General Securities Division joined the June 2023 staking taskforce; South Carolina dismissed its standalone staking lawsuit in March 2025.) |
| South Dakota | SD | 0.00% | South Dakota Department of Revenue | None (No State Individual Income Tax) | 0% state individual income tax and 0% state capital gains tax. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Tennessee | TN | 0.00% | Tennessee Department of Revenue | None (No State Individual Income Tax) | 0% state individual income tax and 0% state capital gains tax (Hall Income Tax fully repealed in 2021). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Texas | TX | 0.00% | Texas Comptroller of Public Accounts | None (No State Individual Income Tax) | 0% state individual income tax and 0% state capital gains tax (constitutionally prohibited in Texas). (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Utah | UT | 4.55% | Utah State Tax Commission | Form TC-40 | Flat 4.55% state income tax rate; Utah offers a nonrefundable taxpayer tax credit that phases out at higher incomes. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Vermont | VT | 8.75% | Vermont Department of Taxes | Form IN-111 | Top marginal rate of 8.75%; Vermont allows a flat $5,000 exclusion on net long-term capital gains (the 40% exclusion applies only to qualified business/farm/timber assets, not cryptocurrency). (Retail Staking: restricted_by_state_action — Vermont Department of Financial Regulation issued Show Cause Order on June 6, 2023 against retail staking-as-a-service.) |
| Virginia | VA | 5.75% | Virginia Tax | Form 760 | Top marginal state income tax rate of 5.75% (applies to taxable income above $17,000); no special long-term capital gains deduction for crypto. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Washington | WA | 7.00% | Washington Department of Revenue | WA Capital Gains Excise Tax Return (only if net LT cap gains exceed ~$270,000) | 0% state tax on ordinary income (staking, mining, wages) and 0% on short-term capital gains, BUT Washington imposes a 7.0% excise tax on net long-term capital gains exceeding the annual standard deduction (~$270,000 in 2025/2026, RCW 82.87). (Retail Staking: restricted_by_state_action — Washington DFI Securities Division issued Statement of Charges on June 6, 2023; retail staking is restricted for WA residents and Kraken does not operate in WA.) |
| West Virginia | WV | 4.82% | West Virginia State Tax Department | Form IT-140 | Top marginal rate of 4.82% (reduced from 5.12% under WV tax cuts); all capital gains are taxed as ordinary income. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |
| Wisconsin | WI | 7.65% | Wisconsin Department of Revenue | Form 1 + Schedule WD | Wisconsin allows a 30% deduction on net long-term capital gains held >1 year (reducing the top 7.65% marginal rate to an effective ~5.355% on long-term crypto capital gains). (Retail Staking: restricted_by_state_action — Wisconsin DFI Division of Securities issued an enforcement order in June 2023 restricting new retail staking enrollment for WI residents.) |
| Wyoming | WY | 0.00% | Wyoming Department of Revenue | None (No State Individual Income Tax) | 0% state individual income tax and 0% state capital gains tax. (Retail Staking: allowed — Retail staking is available on licensed US exchanges (e.g., Coinbase, Kraken, Gemini, Crypto.com) subject to standard platform terms.) |

## 4. All 32 US Cryptocurrency Exchanges, Brokers, Wallets & IRAs — Form 1099-DA & Cost Basis Profiles
| Platform Name | US Legal Entity & NMLS | Category | IRS Tax Forms Issued | Default Cost Basis Method (Rev. Proc. 2024-28) | Supported Tax Software APIs |
| :--- | :--- | :--- | :--- | :--- | :--- |
| Coinbase (Simple & Coinbase Advanced) (https://statecryptotax.com/1099-guide/coinbase/) | Coinbase, Inc. & Coinbase Custody Trust Company, LLC (NMLS #1163082) | exchange | 1099-DA, 1099-MISC, 1099-B, 8949-CSV | FIFO (HIFO / LIFO / Specific ID selectable in Coinbase Tax Center) | CoinTracker, Koinly, TaxBit, TokenTax, TurboTax, CoinLedger |
| Kraken (Instant & Kraken Pro) (https://statecryptotax.com/1099-guide/kraken/) | Payward Interactive, Inc. & Kraken Financial (Payward Financial, Inc.) (NMLS #1536436) | exchange | 1099-DA, 1099-MISC, 1099-INT, 8949-CSV | FIFO (Specific ID supported via API/CSV) | Koinly, CoinTracker, TaxBit, TokenTax, CoinLedger |
| Gemini (App & ActiveTrader) (https://statecryptotax.com/1099-guide/gemini/) | Gemini Trust Company, LLC (NMLS #1518126) | exchange | 1099-DA, 1099-MISC, 8949-CSV | FIFO / Specific ID via TaxBit integration | TaxBit, CoinTracker, Koinly, TokenTax, TurboTax |
| Crypto.com (App & Exchange US) (https://statecryptotax.com/1099-guide/cryptocom/) | Foris DAX, Inc. & Crypto.com Derivatives North America (CDNA) (NMLS #1966158) | exchange | 1099-DA, 1099-MISC, 1099-B, 8949-CSV | FIFO | Koinly, CoinTracker, CoinLedger, TokenTax |
| Bitstamp US (by Robinhood) (https://statecryptotax.com/1099-guide/bitstamp-us/) | Bitstamp USA, Inc. (NMLS #1905429) | exchange | 1099-DA, 1099-MISC, 8949-CSV | FIFO | Koinly, CoinTracker, TokenTax, CoinLedger |
| Uphold US (https://statecryptotax.com/1099-guide/uphold-us/) | Uphold HQ Inc. (NMLS #1269875) | exchange | 1099-DA, 1099-B, 1099-MISC, 1099-INT, 8949-CSV | FIFO | Koinly, CoinTracker, CoinLedger, TaxBit |
| Robinhood Crypto (https://statecryptotax.com/1099-guide/robinhood-crypto/) | Robinhood Crypto, LLC (NMLS #1702840) | broker | 1099-DA, 1099-B, 1099-MISC, 8949-CSV | FIFO (First-In, First-Out) | TurboTax, CoinTracker, Koinly, TaxBit, CoinLedger |
| Fidelity Crypto (https://statecryptotax.com/1099-guide/fidelity-crypto/) | Fidelity Digital Asset Services, LLC (NMLS #2009215) | broker | 1099-DA, 1099-B, Gain/Loss Statement | FIFO / Specific ID | TurboTax, CoinTracker, Koinly |
| Interactive Brokers Crypto (via Paxos & Zero Hash) (https://statecryptotax.com/1099-guide/interactive-brokers-crypto/) | Interactive Brokers LLC (custody via Paxos Trust Company & Zero Hash LLC) (NMLS #1246834) | broker | 1099-DA, 1099-B, 8949-CSV | FIFO / LIFO / HIFO / Specific Lot Tax Optimizer | TurboTax, Koinly, CoinTracker, TokenTax |
| Webull Pay (https://statecryptotax.com/1099-guide/webull-pay/) | Webull Pay LLC (operating with Bakkt Crypto Solutions, LLC) (NMLS #1834394) | broker | 1099-DA, 1099-B, 1099-MISC, 8949-CSV | FIFO | TurboTax, Koinly, CoinTracker, TaxBit |
| Cash App (Block, Inc.) (https://statecryptotax.com/1099-guide/cash-app/) | Block, Inc. (NMLS #942933) | broker | 1099-DA, 1099-B, 8949-CSV | FIFO | TurboTax, Cash App Taxes (Free), CoinTracker, Koinly, TaxBit |
| PayPal / Venmo Crypto (https://statecryptotax.com/1099-guide/paypal-crypto/) | PayPal, Inc. (NMLS #910457) | broker | 1099-DA, 1099-B, 1099-MISC, Gain/Loss Statement | FIFO | TurboTax, CoinTracker, Koinly, TaxBit |
| eToro US (https://statecryptotax.com/1099-guide/etoro-us/) | eToro USA LLC (NMLS #1769299) | broker | 1099-DA, 1099-B, 1099-MISC, 8949-CSV | FIFO | CoinTracker, Koinly, TaxBit |
| SoFi (Exited Retail Crypto Dec 2023 — ETF Access & Bank Re-entry Watch) (https://statecryptotax.com/1099-guide/sofi-crypto/) | SoFi Digital Assets, LLC / SoFi Bank, N.A. (NMLS #1828741) | broker | 1099-B, 1099-DIV, 1099-INT, 5498 | FIFO / Specific ID | TurboTax, H&R Block |
| River Financial (https://statecryptotax.com/1099-guide/river/) | River Financial Inc. (NMLS #1906809) | bitcoin_only | 1099-DA, 1099-B, 1099-INT, 8949-CSV | HIFO / FIFO / LIFO / Specific ID (built-in tax-lot optimization) | CoinTracker, Koinly, TaxBit, CoinLedger |
| Swan Bitcoin (https://statecryptotax.com/1099-guide/swan-bitcoin/) | Swan Bitcoin (Electric Solidus, Inc.) (NMLS #2358122) | bitcoin_only | 1099-DA, 1099-B, 5498, 1099-R, 8949-CSV | FIFO / HIFO CSV Export | Koinly, CoinTracker, CoinLedger, TokenTax |
| Strike (Zap Solutions, Inc.) (https://statecryptotax.com/1099-guide/strike/) | Zap Solutions, Inc. (NMLS #2033564) | bitcoin_only | 1099-DA, 1099-B, 8949-CSV | FIFO / HIFO | Koinly, CoinTracker, CoinLedger, TokenTax |
| Fold App (Fold, Inc.) (https://statecryptotax.com/1099-guide/fold-app/) | Fold, Inc. (NMLS #2214890) | bitcoin_only | 1099-DA, 1099-B, 1099-MISC, 8949-CSV | FIFO | Koinly, CoinTracker, CoinLedger |
| Unchained (Collaborative Multisig Vaults & Trading Desk) (https://statecryptotax.com/1099-guide/unchained/) | Unchained Capital, Inc. & Unchained Trading, LLC (NMLS #1900773) | bitcoin_only | 1099-DA, 1099-B, 5498, 1099-R, 8949-CSV | Specific ID (UTXO-level hardware wallet control) | CoinTracker, Koinly, TokenTax, CoinLedger |
| iTrustCapital (https://statecryptotax.com/1099-guide/itrustcapital/) | iTrustCapital, Inc. (Custodian: Fortis Bank / Fortress Trust; Liquidity: Coinbase Prime / Fidelity) (NMLS #None) | crypto_ira | 5498, 1099-R | Tax-Advantaged IRA (0% capital gains tax on trades inside Traditional/Roth/SEP IRA; no Form 8949 required) | None needed for intra-IRA trades (Custodian files IRS Form 5498 & Form 1099-R) |
| BitcoinIRA (https://statecryptotax.com/1099-guide/bitcoinira/) | Alternative IRA Services, LLC (Custodian: Digital Trust, LLC / BitGo Trust Company) (NMLS #None) | crypto_ira | 5498, 1099-R | Tax-Advantaged IRA (Custodian files IRS Form 5498 & 1099-R) | None needed for intra-IRA trades |
| Alto CryptoIRA (https://statecryptotax.com/1099-guide/alto-cryptoira/) | Alto Solutions, Inc. (Trading execution via Coinbase) (NMLS #None) | crypto_ira | 5498, 1099-R | Tax-Advantaged IRA (Custodian files IRS Form 5498 & 1099-R) | None needed for intra-IRA trades |
| Fidelity Crypto for IRAs (https://statecryptotax.com/1099-guide/fidelity-crypto-ira/) | Fidelity Digital Asset Services, LLC & Fidelity Management Trust Company (NMLS #2009215) | crypto_ira | 5498, 1099-R | Tax-Advantaged IRA (Fidelity files IRS Form 5498 & Form 1099-R automatically) | TurboTax (automatic Fidelity 1099-R import) |
| Choice by Kingdom Trust (https://statecryptotax.com/1099-guide/choice-ira/) | Kingdom Trust Company (South Dakota-chartered Public Trust Company) (NMLS #None) | crypto_ira | 5498, 1099-R | Tax-Advantaged IRA (Kingdom Trust files IRS Form 5498 & Form 1099-R) | None needed for intra-IRA trades |
| Unchained IRA (Key-Controlled Multisig Bitcoin IRA) (https://statecryptotax.com/1099-guide/unchained-ira/) | Unchained Capital, Inc. (IRA Administrator: Fortis Bank) (NMLS #1900773) | crypto_ira | 5498, 1099-R | Tax-Advantaged IRA (Fortis Bank / Unchained files IRS Form 5498 & Form 1099-R) | None needed for intra-IRA trades |
| MoonPay US (https://statecryptotax.com/1099-guide/moonpay-us/) | MoonPay USA LLC (NMLS #2071245) | onramp_dex | 1099-DA, 1099-K, CSV-History | User-tracked per self-custody wallet (Rev. Proc. 2024-28) | Koinly, CoinTracker, CoinLedger, TokenTax |
| Transak US (https://statecryptotax.com/1099-guide/transak-us/) | Transak USA LLC (NMLS #2361634) | onramp_dex | 1099-DA, CSV-History | User-tracked per self-custody wallet | Koinly, CoinTracker, CoinLedger |
| Ledger Live US (Hardware Wallet Ecosystem) (https://statecryptotax.com/1099-guide/ledger-live-us/) | Ledger SAS / Ledger Technologies Inc. (US Ramps via Coinbase Pay, MoonPay, PayPal, Ramp) (NMLS #None) | onramp_dex | CSV-Export (Operation History) | Per-wallet cost-basis tracking under Rev. Proc. 2024-28 (exportable via CSV or xpub/address sync) | Koinly, CoinTracker, CoinLedger, TokenTax, ZenLedger |
| Trezor Suite US (Open-Source Hardware Ecosystem) (https://statecryptotax.com/1099-guide/trezor-suite-us/) | SatoshiLabs s.r.o. / Invity.io (US Ramps via Banxa, MoonPay, Ramp, Steadfast) (NMLS #None) | onramp_dex | CSV-Export (Account XPUB & Transaction History) | Per-wallet cost-basis tracking under Rev. Proc. 2024-28 (XPUB / CSV sync) | Koinly, CoinTracker, CoinLedger, TokenTax |
| Phantom Wallet & Cross-Chain Swaps (https://statecryptotax.com/1099-guide/phantom-swaps/) | Phantom Technologies, Inc. (NMLS #None) | onramp_dex | Public Wallet Address Sync (Solana/EVM/BTC) | 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) | Koinly, CoinTracker, CoinLedger, TokenTax, Awaken Tax |
| MetaMask Portfolio & Swaps (Consensys) (https://statecryptotax.com/1099-guide/metamask-swaps/) | Consensys Software Inc. (NMLS #None) | onramp_dex | Public Wallet Address Sync (EVM CSV/API) | 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) | Koinly, CoinTracker, CoinLedger, TokenTax |
| Uniswap Protocol (Ethereum, Base, Arbitrum, Optimism) (https://statecryptotax.com/1099-guide/uniswap-base-dex/) | Uniswap Labs (Universal Navigation Inc.) (NMLS #None) | onramp_dex | On-Chain Address Sync (No 1099-DA issued — DeFi broker rule repealed in 2025) | 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) | Koinly, CoinTracker, CoinLedger, TokenTax, Awaken Tax |

## 5. All 28 US Spot Bitcoin ETFs, Spot Ethereum ETFs & Public Crypto Equities — Tax Structures
| Ticker | Full Name | Issuer & SEC CIK | Expense Ratio (TER) | IRS Tax Classification & Forms | IRC § 1091 Wash Sale Rule | Custodian |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| IBIT (https://statecryptotax.com/etf-taxes/ibit/) | iShares Bitcoin Trust ETF | BlackRock / iShares (CIK 0001980994) | 0.25% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC (with Anchorage Digital Bank as secondary custodian authorized in 2025) |
| FBTC (https://statecryptotax.com/etf-taxes/fbtc/) | Fidelity Wise Origin Bitcoin Fund | Fidelity Investments (CIK 0001852317) | 0.25% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Fidelity Digital Asset Services, LLC (NYDFS-chartered Limited Purpose Trust Company — self-custodied within Fidelity) |
| BITB (https://statecryptotax.com/etf-taxes/bitb/) | Bitwise Bitcoin ETF | Bitwise Asset Management (CIK 0001763415) | 0.20% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC |
| ARKB (https://statecryptotax.com/etf-taxes/arkb/) | ARK 21Shares Bitcoin ETF | ARK Invest & 21Shares (CIK 0001869699) | 0.21% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC |
| BTC (https://statecryptotax.com/etf-taxes/btc/) | Grayscale Bitcoin Mini Trust ETF | Grayscale Investments (CIK 0002015034) | 0.15% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC |
| HODL (https://statecryptotax.com/etf-taxes/hodl/) | VanEck Bitcoin ETF | VanEck (CIK 0001838028) | 0.20% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Gemini Trust Company, LLC |
| BRRR (https://statecryptotax.com/etf-taxes/brrr/) | CoinShares Valkyrie Bitcoin Fund | CoinShares (formerly Valkyrie Funds) (CIK 0001841175) | 0.25% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC & BitGo Trust Company, Inc. |
| BTCO (https://statecryptotax.com/etf-taxes/btco/) | Invesco Galaxy Bitcoin ETF | Invesco & Galaxy Digital (CIK 0001855781) | 0.25% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC & BitGo Trust Company, Inc. |
| EZBC (https://statecryptotax.com/etf-taxes/ezbc/) | Franklin Bitcoin ETF | Franklin Templeton (CIK 0001883875) | 0.19% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC |
| BTCW (https://statecryptotax.com/etf-taxes/btcw/) | WisdomTree Bitcoin Fund | WisdomTree (CIK 0001850391) | 0.25% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC |
| GBTC (https://statecryptotax.com/etf-taxes/gbtc/) | Grayscale Bitcoin Trust ETF | Grayscale Investments (CIK 0001588489) | 1.50% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC |
| ETHA (https://statecryptotax.com/etf-taxes/etha/) | iShares Ethereum Trust ETF | BlackRock / iShares (CIK 0002000638) | 0.25% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC |
| FETH (https://statecryptotax.com/etf-taxes/feth/) | Fidelity Ethereum Fund | Fidelity Investments (CIK 0001999123) | 0.25% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Fidelity Digital Asset Services, LLC |
| ETHW (https://statecryptotax.com/etf-taxes/ethw/) | Bitwise Ethereum ETF | Bitwise Asset Management (CIK 0002016436) | 0.20% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC |
| CETH (https://statecryptotax.com/etf-taxes/ceth/) | 21Shares Core Ethereum ETF | 21Shares (CIK 0001993055) | 0.21% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC |
| ETHV (https://statecryptotax.com/etf-taxes/ethv/) | VanEck Ethereum ETF | VanEck (CIK 0001860788) | 0.20% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Gemini Trust Company, LLC |
| QETH (https://statecryptotax.com/etf-taxes/qeth/) | Invesco Galaxy Ethereum ETF | Invesco & Galaxy Digital (CIK 0001996861) | 0.25% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC & BitGo Trust Company, Inc. |
| EZET (https://statecryptotax.com/etf-taxes/ezet/) | Franklin Ethereum ETF | Franklin Templeton (CIK 0002011510) | 0.19% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC |
| ETH (https://statecryptotax.com/etf-taxes/eth/) | Grayscale Ethereum Mini Trust ETF | Grayscale Investments (CIK 0002020455) | 0.15% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC |
| ETHE (https://statecryptotax.com/etf-taxes/ethe/) | Grayscale Ethereum Trust ETF | Grayscale Investments (CIK 0001725210) | 2.50% | Grantor Trust (1933 Securities Act) — Issues Form 1099-B + Annual WHFIT (Widely Held Fixed Investment Trust) Tax Information Statement (No Schedule K-1) | Subject to IRC § 1091 Wash Sale Rule (regulated exchange-traded security; repurchasing identical or substantially identical ETF shares within 30 days before/after a loss sale disallows the loss deduction) | Coinbase Custody Trust Company, LLC |
| COIN (https://statecryptotax.com/etf-taxes/coin/) | Coinbase Global, Inc. (Class A Common Stock) | Coinbase Global, Inc. (CIK 0001679788) | 0.00% | C-Corporation Common Stock — Issues Form 1099-B on sale (1099-DIV if dividends paid) | Subject to IRC § 1091 Wash Sale Rule (Corporate Equity Security) | N/A (Corporate Equity — Custodies 8 of 11 US Spot BTC ETFs and 7 of 9 US Spot ETH ETFs via Coinbase Custody Trust Company, LLC) |
| MSTR (https://statecryptotax.com/etf-taxes/mstr/) | Strategy Inc. (formerly MicroStrategy Incorporated — Class A Common Stock) | Strategy Inc. (MicroStrategy Incorporated) (CIK 0001050446) | 0.00% | C-Corporation Common Stock — Issues Form 1099-B on sale | Subject to IRC § 1091 Wash Sale Rule (Corporate Equity Security) | Coinbase Custody & Fidelity Digital Assets (for corporate BTC treasury holdings) |
| MARA (https://statecryptotax.com/etf-taxes/mara/) | MARA Holdings, Inc. (formerly Marathon Digital Holdings, Inc.) | MARA Holdings, Inc. (CIK 0001507605) | 0.00% | C-Corporation Common Stock — Issues Form 1099-B on sale | Subject to IRC § 1091 Wash Sale Rule (Corporate Equity Security) | N/A (Corporate Equity — holds mined & purchased BTC on corporate balance sheet) |
| RIOT (https://statecryptotax.com/etf-taxes/riot/) | Riot Platforms, Inc. | Riot Platforms, Inc. (CIK 0001167419) | 0.00% | C-Corporation Common Stock — Issues Form 1099-B on sale | Subject to IRC § 1091 Wash Sale Rule (Corporate Equity Security) | N/A (Corporate Equity) |
| CLSK (https://statecryptotax.com/etf-taxes/clsk/) | CleanSpark, Inc. | CleanSpark, Inc. (CIK 0000827876) | 0.00% | C-Corporation Common Stock — Issues Form 1099-B on sale | Subject to IRC § 1091 Wash Sale Rule (Corporate Equity Security) | N/A (Corporate Equity — utilizes Coinbase Prime for corporate BTC treasury) |
| CORZ (https://statecryptotax.com/etf-taxes/corz/) | Core Scientific, Inc. | Core Scientific, Inc. (CIK 0001839341) | 0.00% | C-Corporation Common Stock — Issues Form 1099-B on sale | Subject to IRC § 1091 Wash Sale Rule (Corporate Equity Security) | N/A (Corporate Equity) |
| HOOD (https://statecryptotax.com/etf-taxes/hood/) | Robinhood Markets, Inc. (Class A Common Stock) | Robinhood Markets, Inc. (CIK 0001783879) | 0.00% | C-Corporation Common Stock — Issues Form 1099-B on sale | Subject to IRC § 1091 Wash Sale Rule (Corporate Equity Security) | N/A (Corporate Equity — parent of Robinhood Crypto, LLC and Bitstamp) |
| XYZ (https://statecryptotax.com/etf-taxes/xyz-block/) | Block, Inc. (formerly Square, Inc. — Ticker changed from SQ to XYZ in Jan 2025) | Block, Inc. (CIK 0001512673) | 0.00% | C-Corporation Common Stock — Issues Form 1099-B on sale | Subject to IRC § 1091 Wash Sale Rule (Corporate Equity Security) | N/A (Corporate Equity) |

## 6. All 8 US Cryptocurrency Tax Software Platforms — 2026 Pricing & Rev. Proc. 2024-28 Support
| Software Platform | Billing Model | 2026 USD Pricing Tiers | DeFi & NFT Support | Rev. Proc. 2024-28 Support | IRS Tax Exports |
| :--- | :--- | :--- | :--- | :--- | :--- |
| Koinly (https://statecryptotax.com/software/koinly/) | One-time payment per tax year report (free portfolio & capital gains preview) | Free: $0 (10,000 tracked (no report)); Newbie: $49 (100 transactions / tax year); Hodler: $99 (1,000 transactions / tax year); Trader: $199 (3,000+ transactions / tax year (scales to 10,000+)) | 900+ exchanges/wallets/blockchains + 7,200+ DeFi protocols (EVM, Solana, Cosmos, L2s) and NFT cost basis tracking | Supports wallet-based cost tracking toggle (Per-Wallet FIFO, LIFO, HIFO) and Rev. Proc. 2024-28 migration settings | IRS Form 8949 & Schedule D (PDF/CSV), TurboTax Online & Desktop (.TXF), H&R Block, TaxAct, Complete CPA Audit Trail Report |
| CoinTracker (https://statecryptotax.com/software/cointracker/) | Annual subscription per tax year | Free: $0 (Up to 25 transactions); Base: $59 (Up to 100 transactions); Prime: $199 (Up to 1,000 transactions (includes Tax-Loss Harvesting)); Ultra: $599 (Up to 10,000 transactions); Full Service / Enterprise: $3499 (Up to 300,000+ transactions + dedicated concierge) | 500+ exchanges/wallets, 50,000+ smart contracts (EVM, Solana, Base), automatic DeFi & NFT detection | Official Coinbase & TurboTax partner; native support for Rev. Proc. 2024-28 wallet-by-wallet cost basis allocation and per-wallet HIFO/FIFO | Direct API integration with Intuit TurboTax, H&R Block, IRS Form 8949 & Schedule D, CPA Share Access |
| CoinLedger (https://statecryptotax.com/software/coinledger/) | One-time payment per tax season report (free import & preview) | Free Preview: $0 (Unlimited import preview (no tax forms)); Hobbyist: $49 (Up to 100 transactions); Investor: $99 (Up to 1,000 transactions); Pro: $199 (Up to 3,000 transactions); Unlimited: $299 (Unlimited transactions) | Supports Ethereum, Solana, Polygon, Arbitrum, Base, Avalanche, Bitcoin ordinals, and DeFi staking/LP classification | Built-in Rev. Proc. 2024-28 Safe Harbor wizard and per-wallet cost basis tracking (FIFO, LIFO, HIFO) | TurboTax Online & Desktop, H&R Block, TaxAct, TaxSlayer, FreeTaxUSA, IRS Form 8949 & Schedule D |
| Awaken Tax (https://statecryptotax.com/software/awaken-tax/) | One-time annual report payment (built specifically for heavy on-chain DeFi & Solana/EVM traders) | Starter: $99 (Up to 300 transactions); DeFi Trader: $199 (Up to 1,000 transactions); Pro: $399 (Up to 3,000 transactions); Whale: $599 (Up to 10,000+ transactions) | Industry-leading automated labeling for Solana (Jupiter, Raydium, Kamino, Drift, Magic Eden), Base, Arbitrum, Hyperliquid, perps, and complex LP/airdrop claims | Native US-first design with automatic Rev. Proc. 2024-28 wallet-by-wallet accounting and Form 1099-DA matching | IRS Form 8949 & Schedule D, TurboTax CSV/TXF, H&R Block, TaxAct, Full Income & Expense Audit CSV |
| ZenLedger (https://statecryptotax.com/software/zenledger/) | Annual subscription + optional CPA full-service tax preparation | Free: $0 (Up to 25 transactions); Silver: $49 (Up to 100 transactions); Gold: $199 (Up to 5,000 transactions (includes DeFi & NFTs)); Platinum: $399 (Up to 15,000 transactions); CPA Full-Service Prep: $2800 (Professional CPA preparation & filing) | 400+ exchanges, 100+ blockchains, DeFi staking/lending, NFTs, and Grand Unified Accounting spreadsheet | Supports per-wallet accounting, Rev. Proc. 2024-28 safe harbor allocations, and FinCEN FBAR / FATCA Form 8938 checks | TurboTax direct integration, H&R Block, TaxAct, IRS Form 8949, Schedule D, Schedule 1, Form 8938 |
| TokenTax (https://statecryptotax.com/software/tokentax/) | Annual software tiers + integrated full-service crypto CPA accounting firm | Basic: $65 (Up to 500 centralized exchange transactions (Coinbase, Kraken, Gemini)); Premium: $199 (Up to 5,000 transactions (includes DeFi, NFTs, and margin/futures)); Pro: $799 (Up to 20,000 transactions + FBAR); VIP / Full-Service CPA: $3500 (30,000+ transactions + full IRS return preparation by CPAs) | Full EVM, Solana, NFT, margin/perp futures, and bespoke manual reconciliation for high-net-worth DeFi portfolios | Full support for Rev. Proc. 2024-28 Specific Unit and Global Allocation safe harbors, plus CPA-signed standing instructions | IRS Form 8949 & Schedule D, TurboTax, FBAR / Form 8938, Full CPA-prepared Form 1040 filing |
| CryptoTaxCalculator (Summ) (https://statecryptotax.com/software/cryptotaxcalculator/) | Annual subscription covering multiple historical tax years | Rookie: $49 (Up to 100 transactions (spot exchanges)); Hobbyist: $99 (Up to 1,000 transactions); Investor: $189 (Up to 10,000 transactions (full DeFi, DEX, NFTs, staking)); Trader: $299 (Up to 100,000 transactions (includes perps/margin)); Enterprise: $499 (Up to 500,000 transactions) | 3,500+ integrations across EVM, Solana, Cosmos, Polkadot, Bitcoin Ordinals, DeFi liquidity pools, and bridges | Dedicated US Rev. Proc. 2024-28 wallet-by-wallet transition mode and per-wallet Spec ID / HIFO / FIFO | IRS Form 8949 & Schedule D, TurboTax Online & Desktop, H&R Block, TaxAct, CPA Collaboration Portal |
| TaxBit (https://statecryptotax.com/software/taxbit/) | Enterprise B2B & Public Sector (consumer DIY app discontinued in 2023; powers 1099-DA issuance for major US exchanges) | Enterprise Broker 1099-DA Engine: $None (Custom institutional licensing for exchanges, brokers, and FASB ASC 350-60 corporate accounting) | Institutional sub-ledger accounting (FASB ASC 350-60 fair value accounting) and automated 1099-DA TIN matching | Provides backend IRC § 6045 and § 1012 wallet/account lot relief engine for US custodial brokers and IRS compliance | Direct IRS FIRE / IRIS Form 1099-DA transmission, FASB ASC 350-60 ERP integrations (NetSuite, SAP, Workday) |

## 7. Primary IRS Rulings, Revenue Procedures, Notices & Chief Counsel Advice Memoranda
- **IRS Notice 2014-21 (2014-03-25) — IRS Virtual Currency Guidance:** Establishes that convertible virtual currency is treated as property (not foreign currency) for federal tax purposes; general tax principles applicable to property transactions apply. (https://www.irs.gov/pub/irs-drop/n-14-21.pdf)
- **Rev. Rul. 2019-24 (2019-10-09) — Tax Consequences of Cryptocurrency Hard Forks and Airdrops:** Clarifies ordinary income recognition upon acquiring 'dominion and control' over new digital assets resulting from a hard fork or airdrop. (https://www.irs.gov/pub/irs-drop/rr-19-24.pdf)
- **CCA 202302012 (2023-01-13) — Qualified Appraisal Requirement for Charitable Contributions of Cryptocurrency Exceeding $5,000:** Confirms that taxpayers claiming a charitable deduction over $5,000 for donated cryptocurrency must obtain a formal Qualified Appraisal under IRC § 170(f)(11)(C); spot exchange quotes do not qualify as an exemption. (https://www.irs.gov/pub/irs-wd/202302012.pdf)
- **Rev. Rul. 2023-14 (2023-07-31) — Taxation of Proof-of-Stake (PoS) Validation Rewards:** Cash-method taxpayers staking cryptocurrency (directly or through a centralized exchange) must include the fair market value of validation rewards in gross ordinary income in the taxable year they gain dominion and control (ability to sell, exchange, or transfer). (https://www.irs.gov/pub/irs-drop/rr-23-14.pdf)
- **Treasury Decision 10000 (TD 10000 / 89 FR 56480) (2024-07-09) — Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions:** Finalizes Form 1099-DA broker reporting rules: gross proceeds reporting starts Jan 1, 2025; mandatory cost basis reporting for covered digital assets starts Jan 1, 2026; establishes wallet-by-wallet cost basis tracking and stablecoin/NFT de minimis rules. (https://www.federalregister.gov/documents/2024/07/09/2024-14004/gross-proceeds-and-basis-reporting-by-brokers-and-determination-of-amount-realized-and-basis-for)
- **Rev. Proc. 2024-28 (2024-06-28) — Safe Harbor for Allocating Unused Basis of Digital Assets to Wallets or Accounts as of January 1, 2025:** Provides a transition safe harbor allowing taxpayers to allocate legacy unused cost basis across remaining digital asset units held in separate wallets or accounts prior to the mandatory Jan 1, 2025 wallet-by-wallet regime. (https://www.irs.gov/pub/irs-drop/rp-24-28.pdf)
- **IRS Notice 2024-56 & Notice 2024-57 (2024-06-28) — Transitional Penalty Relief and Administrative Exemptions for Brokers Under IRC § 6045:** Grants transitional penalty relief for 2025 Form 1099-DA reporting, backup withholding exemptions, and pauses broker reporting for certain staking, wrapping, lending, and liquidity pool transactions pending further guidance. (https://www.irs.gov/pub/irs-drop/n-24-56.pdf)
- **CCA 202511015 (2025-03-14) — Deductibility of Theft Losses from Online Investment Scams ('Pig Butchering') Under IRC § 165(c)(2):** Confirms that victims of online crypto investment scams (pig butchering) who transferred funds with a profit motive may claim a theft loss deduction under IRC § 165(c)(2) on Form 4684 Section B, whereas pure romance/phishing scams without a profit motive remain disallowed under § 165(h). (https://www.irs.gov/pub/irs-wd/202511015.pdf)
- **Rev. Proc. 2025-32 (2025-10-22) — 2026 Tax Year Inflation Adjustments:** Establishes official 2026 federal ordinary income tax brackets, standard deduction amounts, long-term capital gains thresholds, and the $19,000 annual gift tax exclusion. (https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026)

## 8. Complete Annotated Index of All 260 Canonical URLs on StateCryptoTax
- [Alto CryptoIRA Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/alto-cryptoira/): 2026 Alto CryptoIRA tax reporting guide: IRS forms issued (5498, 1099-R), default cost basis me
- [BitcoinIRA Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/bitcoinira/): 2026 BitcoinIRA tax reporting guide: IRS forms issued (5498, 1099-R), default cost basis method
- [Bitstamp US Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/bitstamp-us/): 2026 Bitstamp US tax reporting guide: IRS forms issued (1099-DA, 1099-MISC, 8949-CSV), default 
- [Cash App Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/cash-app/): 2026 Cash App tax reporting guide: IRS forms issued (1099-DA, 1099-B, 8949-CSV), default cost b
- [Choice by Kingdom Trust Tax Guide 2026: Form 1099-DA & Co...](https://statecryptotax.com/1099-guide/choice-ira/): 2026 Choice by Kingdom Trust tax reporting guide: IRS forms issued (5498, 1099-R), default cost
- [Coinbase Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/coinbase/): 2026 Coinbase tax reporting guide: IRS forms issued (1099-DA, 1099-MISC, 1099-B, 8949-CSV), def
- [BitcoinIRA vs Unchained IRA: 2026 IRS Form 1099-DA & Tax...](https://statecryptotax.com/1099-guide/compare/bitcoinira-vs-unchained-ira/): Side-by-side 2026 tax reporting comparison of BitcoinIRA vs Unchained IRA: IRS Form 1099-DA iss
- [Cash App vs PayPal / Venmo Crypto: 2026 IRS Form 1099-DA...](https://statecryptotax.com/1099-guide/compare/cash-app-vs-paypal-crypto/): Side-by-side 2026 tax reporting comparison of Cash App vs PayPal / Venmo Crypto: IRS Form 1099-
- [Coinbase vs Crypto.com: 2026 IRS Form 1099-DA & Tax Compa...](https://statecryptotax.com/1099-guide/compare/coinbase-vs-cryptocom/): Side-by-side 2026 tax reporting comparison of Coinbase vs Crypto.com: IRS Form 1099-DA issuance
- [Coinbase vs Gemini: 2026 IRS Form 1099-DA & Tax Comparison](https://statecryptotax.com/1099-guide/compare/coinbase-vs-gemini/): Side-by-side 2026 tax reporting comparison of Coinbase vs Gemini: IRS Form 1099-DA issuance, de
- [Coinbase vs Kraken: 2026 IRS Form 1099-DA & Tax Comparison](https://statecryptotax.com/1099-guide/compare/coinbase-vs-kraken/): Side-by-side 2026 tax reporting comparison of Coinbase vs Kraken: IRS Form 1099-DA issuance, de
- [Coinbase vs Robinhood Crypto: 2026 IRS Form 1099-DA & Tax...](https://statecryptotax.com/1099-guide/compare/coinbase-vs-robinhood-crypto/): Side-by-side 2026 tax reporting comparison of Coinbase vs Robinhood Crypto: IRS Form 1099-DA is
- [Fidelity Crypto vs Coinbase: 2026 IRS Form 1099-DA & Tax...](https://statecryptotax.com/1099-guide/compare/fidelity-crypto-vs-coinbase/): Side-by-side 2026 tax reporting comparison of Fidelity Crypto vs Coinbase: IRS Form 1099-DA iss
- [Fidelity Crypto vs Robinhood Crypto: 2026 IRS Form 1099-D...](https://statecryptotax.com/1099-guide/compare/fidelity-crypto-vs-robinhood-crypto/): Side-by-side 2026 tax reporting comparison of Fidelity Crypto vs Robinhood Crypto: IRS Form 109
- [Interactive Brokers Crypto vs Fidelity Crypto: 2026 IRS F...](https://statecryptotax.com/1099-guide/compare/interactive-brokers-crypto-vs-fidelity-crypto/): Side-by-side 2026 tax reporting comparison of Interactive Brokers Crypto vs Fidelity Crypto: IR
- [iTrustCapital vs Alto CryptoIRA: 2026 IRS Form 1099-DA &...](https://statecryptotax.com/1099-guide/compare/itrustcapital-vs-alto-cryptoira/): Side-by-side 2026 tax reporting comparison of iTrustCapital vs Alto CryptoIRA: IRS Form 1099-DA
- [Kraken vs Gemini: 2026 IRS Form 1099-DA & Tax Comparison](https://statecryptotax.com/1099-guide/compare/kraken-vs-gemini/): Side-by-side 2026 tax reporting comparison of Kraken vs Gemini: IRS Form 1099-DA issuance, defa
- [Ledger Live US vs Trezor Suite US: 2026 IRS Form 1099-DA...](https://statecryptotax.com/1099-guide/compare/ledger-live-us-vs-trezor-suite-us/): Side-by-side 2026 tax reporting comparison of Ledger Live US vs Trezor Suite US: IRS Form 1099-
- [MetaMask Portfolio & Swaps vs Uniswap Protocol: 2026 IRS...](https://statecryptotax.com/1099-guide/compare/metamask-swaps-vs-uniswap-base-dex/): Side-by-side 2026 tax reporting comparison of MetaMask Portfolio & Swaps vs Uniswap Protocol: I
- [River Financial vs Strike: 2026 IRS Form 1099-DA & Tax Co...](https://statecryptotax.com/1099-guide/compare/river-vs-strike/): Side-by-side 2026 tax reporting comparison of River Financial vs Strike: IRS Form 1099-DA issua
- [River Financial vs Swan Bitcoin: 2026 IRS Form 1099-DA &...](https://statecryptotax.com/1099-guide/compare/river-vs-swan-bitcoin/): Side-by-side 2026 tax reporting comparison of River Financial vs Swan Bitcoin: IRS Form 1099-DA
- [Crypto.com Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/cryptocom/): 2026 Crypto.com tax reporting guide: IRS forms issued (1099-DA, 1099-MISC, 1099-B, 8949-CSV), d
- [eToro US Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/etoro-us/): 2026 eToro US tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-MISC, 8949-CSV), def
- [Fidelity Crypto for IRAs Tax Guide 2026: Form 1099-DA & C...](https://statecryptotax.com/1099-guide/fidelity-crypto-ira/): 2026 Fidelity Crypto for IRAs tax reporting guide: IRS forms issued (5498, 1099-R), default cos
- [Fidelity Crypto Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/fidelity-crypto/): 2026 Fidelity Crypto tax reporting guide: IRS forms issued (1099-DA, 1099-B, Gain/Loss Statemen
- [Fold App Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/fold-app/): 2026 Fold App tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-MISC, 8949-CSV), def
- [Gemini Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/gemini/): 2026 Gemini tax reporting guide: IRS forms issued (1099-DA, 1099-MISC, 8949-CSV), default cost 
- [32 US Crypto Exchanges: IRS Form 1099-DA & Cost Basis Guide](https://statecryptotax.com/1099-guide/): Complete directory of 32 US crypto exchanges, brokers, IRAs, and wallets: IRS Form 1099-DA issu
- [Interactive Brokers Crypto Tax Guide 2026: Form 1099-DA &...](https://statecryptotax.com/1099-guide/interactive-brokers-crypto/): 2026 Interactive Brokers Crypto tax reporting guide: IRS forms issued (1099-DA, 1099-B, 8949-CS
- [iTrustCapital Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/itrustcapital/): 2026 iTrustCapital tax reporting guide: IRS forms issued (5498, 1099-R), default cost basis met
- [Kraken Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/kraken/): 2026 Kraken tax reporting guide: IRS forms issued (1099-DA, 1099-MISC, 1099-INT, 8949-CSV), def
- [Ledger Live US Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/ledger-live-us/): 2026 Ledger Live US tax reporting guide: IRS forms issued (CSV-Export (Operation History)), def
- [MetaMask Portfolio & Swaps Tax Guide 2026: Form 1099-DA &...](https://statecryptotax.com/1099-guide/metamask-swaps/): 2026 MetaMask Portfolio & Swaps tax reporting guide: IRS forms issued (Public Wallet Address Sy
- [MoonPay US Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/moonpay-us/): 2026 MoonPay US tax reporting guide: IRS forms issued (1099-DA, 1099-K, CSV-History), default c
- [PayPal / Venmo Crypto Tax Guide 2026: Form 1099-DA & Cost...](https://statecryptotax.com/1099-guide/paypal-crypto/): 2026 PayPal / Venmo Crypto tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-MISC, G
- [Phantom Wallet & Cross-Chain Swaps Tax Guide 2026: Form 1...](https://statecryptotax.com/1099-guide/phantom-swaps/): 2026 Phantom Wallet & Cross-Chain Swaps tax reporting guide: IRS forms issued (Public Wallet Ad
- [River Financial Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/river/): 2026 River Financial tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-INT, 8949-CSV
- [Robinhood Crypto Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/robinhood-crypto/): 2026 Robinhood Crypto tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-MISC, 8949-C
- [SoFi Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/sofi-crypto/): 2026 SoFi tax reporting guide: IRS forms issued (1099-B, 1099-DIV, 1099-INT, 5498), default cos
- [Strike Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/strike/): 2026 Strike tax reporting guide: IRS forms issued (1099-DA, 1099-B, 8949-CSV), default cost bas
- [Swan Bitcoin Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/swan-bitcoin/): 2026 Swan Bitcoin tax reporting guide: IRS forms issued (1099-DA, 1099-B, 5498, 1099-R, 8949-CS
- [Transak US Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/transak-us/): 2026 Transak US tax reporting guide: IRS forms issued (1099-DA, CSV-History), default cost basi
- [Trezor Suite US Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/trezor-suite-us/): 2026 Trezor Suite US tax reporting guide: IRS forms issued (CSV-Export (Account XPUB & Transact
- [Unchained IRA Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/unchained-ira/): 2026 Unchained IRA tax reporting guide: IRS forms issued (5498, 1099-R), default cost basis met
- [Unchained Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/unchained/): 2026 Unchained tax reporting guide: IRS forms issued (1099-DA, 1099-B, 5498, 1099-R, 8949-CSV),
- [Uniswap Protocol Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/uniswap-base-dex/): 2026 Uniswap Protocol tax reporting guide: IRS forms issued (On-Chain Address Sync (No 1099-DA 
- [Uphold US Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/uphold-us/): 2026 Uphold US tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-MISC, 1099-INT, 894
- [Webull Pay Tax Guide 2026: Form 1099-DA & Cost Basis](https://statecryptotax.com/1099-guide/webull-pay/): 2026 Webull Pay tax reporting guide: IRS forms issued (1099-DA, 1099-B, 1099-MISC, 8949-CSV), d
- [About StateCryptoTax: Open US Crypto Tax Workbook](https://statecryptotax.com/about/): About StateCryptoTax (statecryptotax.com): an open, non-commercial US federal and 50-state cryp
- [Crypto Capital Loss Carryforward Calculator ($3k Rule)](https://statecryptotax.com/calculator/capital-loss-carryforward/): Calculate Schedule D capital loss netting, the $3,000 annual ordinary income deduction (IRC § 1
- [Crypto Gas Fee & Transfer Fee Tax Basis Calculator](https://statecryptotax.com/calculator/gas-fees-cost-basis/): How Ethereum, Bitcoin, and Solana network gas fees adjust Box 1g Cost Basis or Box 1f Gross Pro
- [US Crypto Tax Calculator 2026: Federal, State & NIIT](https://statecryptotax.com/calculator/): Combined 2026 US Federal Short-Term/Long-Term Capital Gains, 3.8% NIIT Form 8960, 50-State Tax,
- [3.8% NIIT Form 8960 Crypto Tax Calculator (IRC § 1411)](https://statecryptotax.com/calculator/niit-form-8960/): Calculate the 3.8% Net Investment Income Tax (NIIT) on cryptocurrency capital gains and passive
- [Crypto Quarterly Estimated Tax Calculator (Form 1040-ES)](https://statecryptotax.com/calculator/quarterly-estimated-tax-1040-es/): Calculate IRS Form 1040-ES quarterly estimated tax payments and the 100%/110% prior-year tax sa
- [Short-Term vs Long-Term Crypto Tax Calculator (2026)](https://statecryptotax.com/calculator/short-term-vs-long-term/): Simulate the exact 2026 tax savings of holding cryptocurrency over 365 days under IRC § 1222 ac
- [Crypto Tax-Loss Harvesting & Wash Sale Calculator 2026](https://statecryptotax.com/calculator/tax-loss-harvesting/): Simulate crypto tax-loss harvesting, the $3,000 ordinary income offset, and IRC § 1091 wash sal
- [Crypto Charitable Donation Tax Guide (Form 8283 & Appraisal)](https://statecryptotax.com/deductions/charitable-donations-form-8283/): Interactive calculator and IRS CCA 202302012 guide for donating appreciated Bitcoin and crypto 
- [Crypto FBAR (FinCEN 114) & FATCA Form 8938 Reporting Guide](https://statecryptotax.com/deductions/fbar-fatca-form-8938/): 2026 US foreign crypto account reporting rules: FinCEN Notice 2020-2 on FBAR (FinCEN Form 114),
- [FTX, Celsius, BlockFi & Voyager Bankruptcy Crypto Tax Guide](https://statecryptotax.com/deductions/ftx-celsius-voyager-bankruptcy-loss/): How to report Chapter 11 bankruptcy claim payouts and liquidating trust distributions from FTX,
- [Crypto Gift Tax ($19,000) & IRC § 1014 Step-Up in Basis G...](https://statecryptotax.com/deductions/gifts-inheritance-step-up-basis/): 2026 IRS rules for gifting and inheriting cryptocurrency: $19,000 annual gift exclusion (Form 7
- [Crypto Tax Deductions Hub: Scam Losses, Donations & Step-Up](https://statecryptotax.com/deductions/): Complete 2026 IRS statutory guide to cryptocurrency tax deductions: CCA 202511015 scam/Ponzi th
- [Crypto Scam & Pig-Butchering Tax Deduction (CCA 202511015)](https://statecryptotax.com/deductions/scam-ponzi-theft-loss/): Interactive IRS CCA 202511015 and IRC § 165(c)(2) Form 4684 Section B calculator for pig-butche
- [Worthless & Rug-Pulled Crypto Tax Guide (IRS CCA 202302011)](https://statecryptotax.com/deductions/worthless-rug-pull-tokens-cca-202302011/): Why IRS Chief Counsel Advice CCA 202302011 disallows IRC § 165 worthlessness and abandonment de
- [Non-Commercial & Non-CPA Disclosure | StateCryptoTax](https://statecryptotax.com/disclosure/): Non-commercial editorial independence disclosure and Circular 230 / Non-CPA notice for StateCry
- [ARKB Tax Guide 2026: ARK 21Shares Bitcoin ETF Form 1099-B](https://statecryptotax.com/etf-taxes/arkb/): 2026 IRS tax reporting guide for ARKB (ARK 21Shares Bitcoin ETF): Grantor Trust (1933 Securitie
- [BITB Tax Guide 2026: Bitwise Bitcoin ETF Form 1099-B](https://statecryptotax.com/etf-taxes/bitb/): 2026 IRS tax reporting guide for BITB (Bitwise Bitcoin ETF): Grantor Trust (1933 Securities Act
- [BRRR Tax Guide 2026: CoinShares Valkyrie Bitcoin  Form 10...](https://statecryptotax.com/etf-taxes/brrr/): 2026 IRS tax reporting guide for BRRR (CoinShares Valkyrie Bitcoin Fund): Grantor Trust (1933 S
- [BTC Tax Guide 2026: Grayscale Bitcoin Mini Trust Form 1099-B](https://statecryptotax.com/etf-taxes/btc/): 2026 IRS tax reporting guide for BTC (Grayscale Bitcoin Mini Trust ETF): Grantor Trust (1933 Se
- [BTCO Tax Guide 2026: Invesco Galaxy Bitcoin ETF Form 1099-B](https://statecryptotax.com/etf-taxes/btco/): 2026 IRS tax reporting guide for BTCO (Invesco Galaxy Bitcoin ETF): Grantor Trust (1933 Securit
- [BTCW Tax Guide 2026: WisdomTree Bitcoin Fund Form 1099-B](https://statecryptotax.com/etf-taxes/btcw/): 2026 IRS tax reporting guide for BTCW (WisdomTree Bitcoin Fund): Grantor Trust (1933 Securities
- [CETH Tax Guide 2026: 21Shares Core Ethereum ETF Form 1099-B](https://statecryptotax.com/etf-taxes/ceth/): 2026 IRS tax reporting guide for CETH (21Shares Core Ethereum ETF): Grantor Trust (1933 Securit
- [CLSK Tax Guide 2026: CleanSpark, Inc. Form 1099-B](https://statecryptotax.com/etf-taxes/clsk/): 2026 IRS tax reporting guide for CLSK (CleanSpark, Inc.): C-Corporation Common Stock — Issues F
- [COIN Tax Guide 2026: Coinbase Global, Inc. Form 1099-B](https://statecryptotax.com/etf-taxes/coin/): 2026 IRS tax reporting guide for COIN (Coinbase Global, Inc. (Class A Common Stock)): C-Corpora
- [CORZ Tax Guide 2026: Core Scientific, Inc. Form 1099-B](https://statecryptotax.com/etf-taxes/corz/): 2026 IRS tax reporting guide for CORZ (Core Scientific, Inc.): C-Corporation Common Stock — Iss
- [ETH Tax Guide 2026: Grayscale Ethereum Mini Trus Form 1099-B](https://statecryptotax.com/etf-taxes/eth/): 2026 IRS tax reporting guide for ETH (Grayscale Ethereum Mini Trust ETF): Grantor Trust (1933 S
- [ETHA Tax Guide 2026: iShares Ethereum Trust ETF Form 1099-B](https://statecryptotax.com/etf-taxes/etha/): 2026 IRS tax reporting guide for ETHA (iShares Ethereum Trust ETF): Grantor Trust (1933 Securit
- [ETHE Tax Guide 2026: Grayscale Ethereum Trust ETF Form 10...](https://statecryptotax.com/etf-taxes/ethe/): 2026 IRS tax reporting guide for ETHE (Grayscale Ethereum Trust ETF): Grantor Trust (1933 Secur
- [ETHV Tax Guide 2026: VanEck Ethereum ETF Form 1099-B](https://statecryptotax.com/etf-taxes/ethv/): 2026 IRS tax reporting guide for ETHV (VanEck Ethereum ETF): Grantor Trust (1933 Securities Act
- [ETHW Tax Guide 2026: Bitwise Ethereum ETF Form 1099-B](https://statecryptotax.com/etf-taxes/ethw/): 2026 IRS tax reporting guide for ETHW (Bitwise Ethereum ETF): Grantor Trust (1933 Securities Ac
- [EZBC Tax Guide 2026: Franklin Bitcoin ETF Form 1099-B](https://statecryptotax.com/etf-taxes/ezbc/): 2026 IRS tax reporting guide for EZBC (Franklin Bitcoin ETF): Grantor Trust (1933 Securities Ac
- [EZET Tax Guide 2026: Franklin Ethereum ETF Form 1099-B](https://statecryptotax.com/etf-taxes/ezet/): 2026 IRS tax reporting guide for EZET (Franklin Ethereum ETF): Grantor Trust (1933 Securities A
- [FBTC Tax Guide 2026: Fidelity Wise Origin Bitcoin Form 10...](https://statecryptotax.com/etf-taxes/fbtc/): 2026 IRS tax reporting guide for FBTC (Fidelity Wise Origin Bitcoin Fund): Grantor Trust (1933 
- [FETH Tax Guide 2026: Fidelity Ethereum Fund Form 1099-B](https://statecryptotax.com/etf-taxes/feth/): 2026 IRS tax reporting guide for FETH (Fidelity Ethereum Fund): Grantor Trust (1933 Securities 
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- [Massachusetts (8.5%) vs Florida (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/massachusetts-vs-florida/): 2026 crypto capital gains tax comparison: Massachusetts (8.5% top rate, Form 1 + Schedule B & S
- [Massachusetts (8.5%) vs New Hampshire (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/massachusetts-vs-new-hampshire/): 2026 crypto capital gains tax comparison: Massachusetts (8.5% top rate, Form 1 + Schedule B & S
- [Minnesota (9.85%) vs South Dakota (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/minnesota-vs-south-dakota/): 2026 crypto capital gains tax comparison: Minnesota (9.85% top rate, Form M1) vs South Dakota (
- [Minnesota (9.85%) vs Texas (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/minnesota-vs-texas/): 2026 crypto capital gains tax comparison: Minnesota (9.85% top rate, Form M1) vs Texas (0.0% to
- [New Jersey (10.75%) vs Florida (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/new-jersey-vs-florida/): 2026 crypto capital gains tax comparison: New Jersey (10.75% top rate, Form NJ-1040) vs Florida
- [New Jersey (10.75%) vs Texas (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/new-jersey-vs-texas/): 2026 crypto capital gains tax comparison: New Jersey (10.75% top rate, Form NJ-1040) vs Texas (
- [New York (10.9%) vs Florida (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/new-york-vs-florida/): 2026 crypto capital gains tax comparison: New York (10.9% top rate, Form IT-201) vs Florida (0.
- [New York (10.9%) vs New Hampshire (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/new-york-vs-new-hampshire/): 2026 crypto capital gains tax comparison: New York (10.9% top rate, Form IT-201) vs New Hampshi
- [New York (10.9%) vs Tennessee (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/new-york-vs-tennessee/): 2026 crypto capital gains tax comparison: New York (10.9% top rate, Form IT-201) vs Tennessee (
- [New York (10.9%) vs Texas (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/new-york-vs-texas/): 2026 crypto capital gains tax comparison: New York (10.9% top rate, Form IT-201) vs Texas (0.0%
- [New York (10.9%) vs Wyoming (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/new-york-vs-wyoming/): 2026 crypto capital gains tax comparison: New York (10.9% top rate, Form IT-201) vs Wyoming (0.
- [Oregon (9.9%) vs Nevada (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/oregon-vs-nevada/): 2026 crypto capital gains tax comparison: Oregon (9.9% top rate, Form OR-40) vs Nevada (0.0% to
- [Oregon (9.9%) vs Washington (7.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/oregon-vs-washington/): 2026 crypto capital gains tax comparison: Oregon (9.9% top rate, Form OR-40) vs Washington (7.0
- [Washington (7.0%) vs Texas (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/washington-vs-texas/): 2026 crypto capital gains tax comparison: Washington (7.0% top rate, WA Capital Gains Excise Ta
- [Washington (7.0%) vs Wyoming (0.0%) Crypto Tax](https://statecryptotax.com/state-tax/compare/washington-vs-wyoming/): 2026 crypto capital gains tax comparison: Washington (7.0% top rate, WA Capital Gains Excise Ta
- [Connecticut Crypto Tax 2026: 6.99% Rate & Form CT-1040](https://statecryptotax.com/state-tax/connecticut/): 2026 Connecticut (CT) cryptocurrency capital gains tax guide: 6.99% top rate, Form CT-1040 fili
- [Delaware Crypto Tax 2026: 6.6% Rate & Form PIT-RES](https://statecryptotax.com/state-tax/delaware/): 2026 Delaware (DE) cryptocurrency capital gains tax guide: 6.6% top rate, Form PIT-RES filing r
- [District of Columbia Crypto Tax 2026: 10.75% Rate & Form...](https://statecryptotax.com/state-tax/district-of-columbia/): 2026 District of Columbia (DC) cryptocurrency capital gains tax guide: 10.75% top rate, Form D-
- [Florida Crypto Tax 2026: 0.0% Rate & None (No State Indiv...](https://statecryptotax.com/state-tax/florida/): 2026 Florida (FL) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Individ
- [Georgia Crypto Tax 2026: 5.19% Rate & Form 500](https://statecryptotax.com/state-tax/georgia/): 2026 Georgia (GA) cryptocurrency capital gains tax guide: 5.19% top rate, Form 500 filing rules
- [Hawaii Crypto Tax 2026: 7.25% Rate & Form N-11](https://statecryptotax.com/state-tax/hawaii/): 2026 Hawaii (HI) cryptocurrency capital gains tax guide: 7.25% top rate, Form N-11 filing rules
- [Idaho Crypto Tax 2026: 5.695% Rate & Form 40](https://statecryptotax.com/state-tax/idaho/): 2026 Idaho (ID) cryptocurrency capital gains tax guide: 5.695% top rate, Form 40 filing rules, 
- [Illinois Crypto Tax 2026: 4.95% Rate & Form IL-1040](https://statecryptotax.com/state-tax/illinois/): 2026 Illinois (IL) cryptocurrency capital gains tax guide: 4.95% top rate, Form IL-1040 filing 
- [2026 US 50-State Crypto Capital Gains Tax Rates & Forms](https://statecryptotax.com/state-tax/): Complete 2026 US 50-state + DC cryptocurrency capital gains tax rates, long-term deductions (AZ
- [Indiana Crypto Tax 2026: 2.95% Rate & Form IT-40](https://statecryptotax.com/state-tax/indiana/): 2026 Indiana (IN) cryptocurrency capital gains tax guide: 2.95% top rate, Form IT-40 filing rul
- [Iowa Crypto Tax 2026: 3.8% Rate & Form IA 1040](https://statecryptotax.com/state-tax/iowa/): 2026 Iowa (IA) cryptocurrency capital gains tax guide: 3.8% top rate, Form IA 1040 filing rules
- [Kansas Crypto Tax 2026: 5.58% Rate & Form K-40](https://statecryptotax.com/state-tax/kansas/): 2026 Kansas (KS) cryptocurrency capital gains tax guide: 5.58% top rate, Form K-40 filing rules
- [Kentucky Crypto Tax 2026: 4.0% Rate & Form 740](https://statecryptotax.com/state-tax/kentucky/): 2026 Kentucky (KY) cryptocurrency capital gains tax guide: 4.0% top rate, Form 740 filing rules
- [Louisiana Crypto Tax 2026: 3.0% Rate & Form IT-540](https://statecryptotax.com/state-tax/louisiana/): 2026 Louisiana (LA) cryptocurrency capital gains tax guide: 3.0% top rate, Form IT-540 filing r
- [Maine Crypto Tax 2026: 7.15% Rate & Form 1040ME](https://statecryptotax.com/state-tax/maine/): 2026 Maine (ME) cryptocurrency capital gains tax guide: 7.15% top rate, Form 1040ME filing rule
- [Maryland Crypto Tax 2026: 5.75% Rate & Form 502](https://statecryptotax.com/state-tax/maryland/): 2026 Maryland (MD) cryptocurrency capital gains tax guide: 5.75% top rate, Form 502 filing rule
- [Massachusetts Crypto Tax 2026: 8.5% Rate & Form 1 + Sched...](https://statecryptotax.com/state-tax/massachusetts/): 2026 Massachusetts (MA) cryptocurrency capital gains tax guide: 8.5% top rate, Form 1 + Schedul
- [Michigan Crypto Tax 2026: 4.25% Rate & Form MI-1040](https://statecryptotax.com/state-tax/michigan/): 2026 Michigan (MI) cryptocurrency capital gains tax guide: 4.25% top rate, Form MI-1040 filing 
- [Minnesota Crypto Tax 2026: 9.85% Rate & Form M1](https://statecryptotax.com/state-tax/minnesota/): 2026 Minnesota (MN) cryptocurrency capital gains tax guide: 9.85% top rate, Form M1 filing rule
- [Mississippi Crypto Tax 2026: 4.4% Rate & Form 80-105](https://statecryptotax.com/state-tax/mississippi/): 2026 Mississippi (MS) cryptocurrency capital gains tax guide: 4.4% top rate, Form 80-105 filing
- [Missouri Crypto Tax 2026: 4.7% Rate & Form MO-1040](https://statecryptotax.com/state-tax/missouri/): 2026 Missouri (MO) cryptocurrency capital gains tax guide: 4.7% top rate, Form MO-1040 filing r
- [Montana Crypto Tax 2026: 4.1% Rate & Form 2](https://statecryptotax.com/state-tax/montana/): 2026 Montana (MT) cryptocurrency capital gains tax guide: 4.1% top rate, Form 2 filing rules, s
- [Nebraska Crypto Tax 2026: 5.2% Rate & Form 1040N](https://statecryptotax.com/state-tax/nebraska/): 2026 Nebraska (NE) cryptocurrency capital gains tax guide: 5.2% top rate, Form 1040N filing rul
- [Nevada Crypto Tax 2026: 0.0% Rate & None (No State Indivi...](https://statecryptotax.com/state-tax/nevada/): 2026 Nevada (NV) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Individu
- [New Hampshire Crypto Tax 2026: 0.0% Rate & None (No State...](https://statecryptotax.com/state-tax/new-hampshire/): 2026 New Hampshire (NH) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State I
- [New Jersey Crypto Tax 2026: 10.75% Rate & Form NJ-1040](https://statecryptotax.com/state-tax/new-jersey/): 2026 New Jersey (NJ) cryptocurrency capital gains tax guide: 10.75% top rate, Form NJ-1040 fili
- [New Mexico Crypto Tax 2026: 5.9% Rate & Form PIT-1](https://statecryptotax.com/state-tax/new-mexico/): 2026 New Mexico (NM) cryptocurrency capital gains tax guide: 5.9% top rate, Form PIT-1 filing r
- [New York Crypto Tax 2026: 10.9% Rate & Form IT-201](https://statecryptotax.com/state-tax/new-york/): 2026 New York (NY) cryptocurrency capital gains tax guide: 10.9% top rate, Form IT-201 filing r
- [North Carolina Crypto Tax 2026: 4.25% Rate & Form D-400](https://statecryptotax.com/state-tax/north-carolina/): 2026 North Carolina (NC) cryptocurrency capital gains tax guide: 4.25% top rate, Form D-400 fil
- [North Dakota Crypto Tax 2026: 2.5% Rate & Form ND-1](https://statecryptotax.com/state-tax/north-dakota/): 2026 North Dakota (ND) cryptocurrency capital gains tax guide: 2.5% top rate, Form ND-1 filing 
- [Ohio Crypto Tax 2026: 3.5% Rate & Form IT 1040](https://statecryptotax.com/state-tax/ohio/): 2026 Ohio (OH) cryptocurrency capital gains tax guide: 3.5% top rate, Form IT 1040 filing rules
- [Oklahoma Crypto Tax 2026: 4.75% Rate & Form 511](https://statecryptotax.com/state-tax/oklahoma/): 2026 Oklahoma (OK) cryptocurrency capital gains tax guide: 4.75% top rate, Form 511 filing rule
- [Oregon Crypto Tax 2026: 9.9% Rate & Form OR-40](https://statecryptotax.com/state-tax/oregon/): 2026 Oregon (OR) cryptocurrency capital gains tax guide: 9.9% top rate, Form OR-40 filing rules
- [Pennsylvania Crypto Tax 2026: 3.07% Rate & Form PA-40 + S...](https://statecryptotax.com/state-tax/pennsylvania/): 2026 Pennsylvania (PA) cryptocurrency capital gains tax guide: 3.07% top rate, Form PA-40 + Sch
- [Puerto Rico Act 60 Crypto Tax Guide (IRC § 933 & § 937)](https://statecryptotax.com/state-tax/puerto-rico/): Statutory breakdown of Puerto Rico Act 60 (formerly Act 22) crypto capital gains tax rules, IRC
- [Rhode Island Crypto Tax 2026: 5.99% Rate & Form RI-1040](https://statecryptotax.com/state-tax/rhode-island/): 2026 Rhode Island (RI) cryptocurrency capital gains tax guide: 5.99% top rate, Form RI-1040 fil
- [South Carolina Crypto Tax 2026: 6.2% Rate & Form SC1040](https://statecryptotax.com/state-tax/south-carolina/): 2026 South Carolina (SC) cryptocurrency capital gains tax guide: 6.2% top rate, Form SC1040 fil
- [South Dakota Crypto Tax 2026: 0.0% Rate & None (No State...](https://statecryptotax.com/state-tax/south-dakota/): 2026 South Dakota (SD) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State In
- [Tennessee Crypto Tax 2026: 0.0% Rate & None (No State Ind...](https://statecryptotax.com/state-tax/tennessee/): 2026 Tennessee (TN) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Indiv
- [Texas Crypto Tax 2026: 0.0% Rate & None (No State Individ...](https://statecryptotax.com/state-tax/texas/): 2026 Texas (TX) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Individua
- [Utah Crypto Tax 2026: 4.55% Rate & Form TC-40](https://statecryptotax.com/state-tax/utah/): 2026 Utah (UT) cryptocurrency capital gains tax guide: 4.55% top rate, Form TC-40 filing rules,
- [Vermont Crypto Tax 2026: 8.75% Rate & Form IN-111](https://statecryptotax.com/state-tax/vermont/): 2026 Vermont (VT) cryptocurrency capital gains tax guide: 8.75% top rate, Form IN-111 filing ru
- [Virginia Crypto Tax 2026: 5.75% Rate & Form 760](https://statecryptotax.com/state-tax/virginia/): 2026 Virginia (VA) cryptocurrency capital gains tax guide: 5.75% top rate, Form 760 filing rule
- [Washington Crypto Tax 2026: 7.0% Rate & WA Capital Gains...](https://statecryptotax.com/state-tax/washington/): 2026 Washington (WA) cryptocurrency capital gains tax guide: 7.0% top rate, WA Capital Gains Ex
- [West Virginia Crypto Tax 2026: 4.82% Rate & Form IT-140](https://statecryptotax.com/state-tax/west-virginia/): 2026 West Virginia (WV) cryptocurrency capital gains tax guide: 4.82% top rate, Form IT-140 fil
- [Wisconsin Crypto Tax 2026: 7.65% Rate & Form 1 + Schedule WD](https://statecryptotax.com/state-tax/wisconsin/): 2026 Wisconsin (WI) cryptocurrency capital gains tax guide: 7.65% top rate, Form 1 + Schedule W
- [Wyoming Crypto Tax 2026: 0.0% Rate & None (No State Indiv...](https://statecryptotax.com/state-tax/wyoming/): 2026 Wyoming (WY) cryptocurrency capital gains tax guide: 0.0% top rate, None (No State Individ
- [Crypto Wash Sale Rule (IRC § 1091): Spot BTC vs ETFs](https://statecryptotax.com/wash-sale-rule/): Legal analysis of IRC § 1091 Wash Sale Rule: why spot Bitcoin and Ethereum are exempt as proper