# StateCryptoTax (https://statecryptotax.com) > Open, non-commercial US Federal & 50-State Cryptocurrency Tax Workbook, Interactive IRS Form 1099-DA Box-by-Box Decoder, and Rev. Proc. 2024-28 Cost-Basis Reference Desk. Verified 2026-11-04. ## Machine-Readable AI & LLM Statutory Feeds - [Full Comprehensive Statutory Reference (llms-full.txt)](https://statecryptotax.com/llms-full.txt): Complete 2026 Federal STCG/LTCG/NIIT tables, all 17 boxes of IRS Form 1099-DA, all 51 US state capital gains tax rates & forms, all 32 exchange tax profiles, all 28 ETF tax structures, and all 8 tax software benchmarks. - [Structured JSON AI Index (ai-index.json)](https://statecryptotax.com/ai-index.json): Machine-readable JSON catalog of all 260 statutory pages and primary Title 26 U.S.C. datasets. - [XML Sitemap (sitemap.xml)](https://statecryptotax.com/sitemap.xml): Complete canonical URL index. ## Primary Statutory Authorities Covered - **2026 Federal Brackets & Standard Deductions:** Rev. Proc. 2025-32 & OBBBA ($16,100 Single / $32,200 MFJ / $24,150 HoH; 0%/15%/20% LTCG + 3.8% NIIT Form 8960). - **IRS Form 1099-DA (TD 10000 & Notices 2024-56 / 2024-57):** All 17 boxes decoded, $10,000 Qualifying Stablecoin de minimis rule (Treas. Reg. § 1.6045-1(d)(10)(i)), $600 Specified NFT threshold, and Public Law 119-5 DeFi non-custodial broker repeal. - **Rev. Proc. 2024-28 & Treas. Reg. § 1.1012-1(j):** Mandatory transition from universal pooling to wallet-by-wallet / account-by-account cost basis tracking and contemporaneous standing instructions for HIFO/Specific ID. - **CCA 202511015 (March 2025):** Deductibility of profit-motivated crypto investment scam ('pig-butchering') theft losses under IRC § 165(c)(2) on Form 4684 Section B vs disallowed personal romance/phishing losses under § 165(c)(3). ## Complete Directory of All 260 Statutory Workbook Pages - [Alto CryptoIRA Tax Guide 2026: Form 1099-D](/1099-guide/alto-cryptoira/) - [BitcoinIRA Tax Guide 2026: Form 1099-DA & ](/1099-guide/bitcoinira/) - [Bitstamp US Tax Guide 2026: Form 1099-DA &](/1099-guide/bitstamp-us/) - [Cash App Tax Guide 2026: Form 1099-DA & Co](/1099-guide/cash-app/) - [Choice by Kingdom Trust Tax Guide 2026: Fo](/1099-guide/choice-ira/) - [Coinbase Tax Guide 2026: Form 1099-DA & Co](/1099-guide/coinbase/) - [BitcoinIRA vs Unchained IRA: 2026 IRS Form](/1099-guide/compare/bitcoinira-vs-unchained-ira/) - [Cash App vs PayPal / Venmo Crypto: 2026 IR](/1099-guide/compare/cash-app-vs-paypal-crypto/) - [Coinbase vs Crypto.com: 2026 IRS Form 1099](/1099-guide/compare/coinbase-vs-cryptocom/) - [Coinbase vs Gemini: 2026 IRS Form 1099-DA ](/1099-guide/compare/coinbase-vs-gemini/) - [Coinbase vs Kraken: 2026 IRS Form 1099-DA ](/1099-guide/compare/coinbase-vs-kraken/) - [Coinbase vs Robinhood Crypto: 2026 IRS For](/1099-guide/compare/coinbase-vs-robinhood-crypto/) - [Fidelity Crypto vs Coinbase: 2026 IRS Form](/1099-guide/compare/fidelity-crypto-vs-coinbase/) - [Fidelity Crypto vs Robinhood Crypto: 2026 ](/1099-guide/compare/fidelity-crypto-vs-robinhood-crypto/) - [Interactive Brokers Crypto vs Fidelity Cry](/1099-guide/compare/interactive-brokers-crypto-vs-fidelity-crypto/) - [iTrustCapital vs Alto CryptoIRA: 2026 IRS ](/1099-guide/compare/itrustcapital-vs-alto-cryptoira/) - [Kraken vs Gemini: 2026 IRS Form 1099-DA & ](/1099-guide/compare/kraken-vs-gemini/) - [Ledger Live US vs Trezor Suite US: 2026 IR](/1099-guide/compare/ledger-live-us-vs-trezor-suite-us/) - 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[Uniswap Protocol Tax Guide 2026: Form 1099](/1099-guide/uniswap-base-dex/) - [Uphold US Tax Guide 2026: Form 1099-DA & C](/1099-guide/uphold-us/) - [Webull Pay Tax Guide 2026: Form 1099-DA & ](/1099-guide/webull-pay/) - [About StateCryptoTax: Open US Crypto Tax W](/about/) - [Crypto Capital Loss Carryforward Calculato](/calculator/capital-loss-carryforward/) - [Crypto Gas Fee & Transfer Fee Tax Basis Ca](/calculator/gas-fees-cost-basis/) - [US Crypto Tax Calculator 2026: Federal, St](/calculator/) - [3.8% NIIT Form 8960 Crypto Tax Calculator ](/calculator/niit-form-8960/) - [Crypto Quarterly Estimated Tax Calculator ](/calculator/quarterly-estimated-tax-1040-es/) - [Short-Term vs Long-Term Crypto Tax Calcula](/calculator/short-term-vs-long-term/) - [Crypto Tax-Loss Harvesting & Wash Sale Cal](/calculator/tax-loss-harvesting/) - [Crypto Charitable Donation Tax Guide (Form](/deductions/charitable-donations-form-8283/) - [Crypto FBAR (FinCEN 114) & FATCA Form 8938](/deductions/fbar-fatca-form-8938/) - 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Form 1099-](/etf-taxes/xyz-block/) - [Form 1040 Digital Asset Question: Check Ye](/form-1040-digital-asset-question/) - [Form 1099-DA Box 4 Backup Withholding (24%](/form-1099-da/backup-withholding-w9-tin/) - [Form 1099-DA Box 11a / 11b / 11c: Optional](/form-1099-da/box-11a-11b-11c/) - [Form 1099-DA Box 14 / 15 / 16: State Name,](/form-1099-da/box-14-15-16/) - [Form 1099-DA Box 1a: Code for digital asse](/form-1099-da/box-1a/) - [Form 1099-DA Box 1b: Name of digital asset](/form-1099-da/box-1b/) - [Form 1099-DA Box 1c: Number of units Guide](/form-1099-da/box-1c/) - [Form 1099-DA Box 1d: Date acquired Guide](/form-1099-da/box-1d/) - [Form 1099-DA Box 1e: Date sold or disposed](/form-1099-da/box-1e/) - [Form 1099-DA Box 1f: Proceeds Guide](/form-1099-da/box-1f/) - [Form 1099-DA Box 1g: Cost or other basis G](/form-1099-da/box-1g/) - [Form 1099-DA Box 1h: Accrued market discou](/form-1099-da/box-1h/) - [Form 1099-DA Box 1i: Wash sale loss disall](/form-1099-da/box-1i/) - [Form 1099-DA Box 2: Checkboxes: Short-term](/form-1099-da/box-2/) - [Form 1099-DA Box 3a / 3b: Broker type & No](/form-1099-da/box-3a-3b/) - [Form 1099-DA Box 4: Federal income tax wit](/form-1099-da/box-4/) - [Form 1099-DA Box 5: Check if loss is not a](/form-1099-da/box-5/) - [Form 1099-DA Box 7: Check if only cash pro](/form-1099-da/box-7/) - [Form 1099-DA Box 9: Check if customer tran](/form-1099-da/box-9/) - [How to Respond to an IRS CP2000 Crypto Not](/form-1099-da/cp2000-irs-notice-response/) - [Public Law 119-5 DeFi Broker Repeal & IRS ](/form-1099-da/defi-non-custodial-repeal/) - [IRS Form 1099-DA Guide: All 17 Boxes & Mis](/form-1099-da/) - [Fix Blank Box 1g Missing Cost Basis on IRS](/form-1099-da/missing-cost-basis-fix/) - [$600 Specified NFT Reporting Rules on IRS ](/form-1099-da/nft-reporting-rules/) - [$10,000 Stablecoin De Minimis Rule on IRS ](/form-1099-da/stablecoin-10000-de-minimis/) - [Form 8949 & Schedule D Crypto Guide: Boxes](/form-8949-schedule-d/) - [US Crypto Tax & IRC Statutory Glossary | S](/glossary/) - [How to Cite StateCryptoTax in Tax & Legal ](/how-to-cite/) - [US Crypto Tax Calculator 2026 & IRS Form 1](/) - [CCA 202302012: Qualified Appraisal Require](/irs-guidance/cca-202302012/) - [CCA 202511015: Deductibility of Theft Loss](/irs-guidance/cca-202511015/) - [IRS Crypto Tax Rulings, Notices & CCAs Dir](/irs-guidance/) - [IRS Notice 2014-21: IRS Virtual Currency G](/irs-guidance/notice-2014-21/) - [IRS Notice 2024-56 & Notice 2024-57: Trans](/irs-guidance/notice-2024-56-57/) - [Rev. Proc. 2024-28: Safe Harbor for Alloca](/irs-guidance/rev-proc-2024-28/) - [Rev. Proc. 2025-32: 2026 Tax Year Inflatio](/irs-guidance/rev-proc-2025-32/) - [Rev. Rul. 2019-24: Tax Consequences of Cry](/irs-guidance/rev-rul-2019-24/) - [Rev. Rul. 2023-14: Taxation of Proof-of-St](/irs-guidance/rev-rul-2023-14/) - [Treasury Decision 10000 (TD 10000 / 89 FR ](/irs-guidance/td-10000/) - [Statutory Tax Methodology & IRS Sources | ](/methodology/) - [Crypto Airdrops & Hard Forks Tax Guide (Re](/ordinary-income/airdrops-hard-forks/) - [Crypto Wages & Contractor Tax Guide (Form ](/ordinary-income/crypto-wages-1099-nec/) - [DeFi Tax Guide 2026: Liquidity Pools, Wrap](/ordinary-income/defi-lp-wrapping/) - [Crypto Ordinary Income Tax Guide: Staking,](/ordinary-income/) - [Crypto Mining Tax Guide: Schedule C Busine](/ordinary-income/mining-schedule-c/) - [28% NFT Collectibles Tax Rate Guide (IRS N](/ordinary-income/nft-collectibles-28-percent/) - [Crypto Staking Tax Guide: IRS Rev. Rul. 20](/ordinary-income/staking-rev-rul-2023-14/) - [Privacy Policy: 100% Client-Side Tax Calcu](/privacy/) - [FIFO vs LIFO vs HIFO Crypto Tax Lot Simula](/rev-proc-2024-28/fifo-vs-hifo-specific-id/) - [Rev. Proc. 2024-28 Guide: Wallet-by-Wallet](/rev-proc-2024-28/) - [Awaken Tax Review 2026: Pricing, Form 8949](/software/awaken-tax/) - [CoinLedger Review 2026: Pricing, Form 8949](/software/coinledger/) - [CoinTracker Review 2026: Pricing, Form 894](/software/cointracker/) - [Awaken Tax vs CryptoTaxCalculator (2026): ](/software/compare/awaken-tax-vs-cryptotaxcalculator/) - [Awaken Tax vs TaxBit (2026): US Crypto Tax](/software/compare/awaken-tax-vs-taxbit/) - [Awaken Tax vs TokenTax (2026): US Crypto T](/software/compare/awaken-tax-vs-tokentax/) - [Awaken Tax vs ZenLedger (2026): US Crypto ](/software/compare/awaken-tax-vs-zenledger/) - [CoinLedger vs Awaken Tax (2026): US Crypto](/software/compare/coinledger-vs-awaken-tax/) - [CoinLedger vs CryptoTaxCalculator (2026): ](/software/compare/coinledger-vs-cryptotaxcalculator/) - [CoinLedger vs TaxBit (2026): US Crypto Tax](/software/compare/coinledger-vs-taxbit/) - [CoinLedger vs TokenTax (2026): US Crypto T](/software/compare/coinledger-vs-tokentax/) - 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[TaxBit Review 2026: Pricing, Form 8949 & 1](/software/taxbit/) - [TokenTax Review 2026: Pricing, Form 8949 &](/software/tokentax/) - [ZenLedger Review 2026: Pricing, Form 8949 ](/software/zenledger/) - [Alabama Crypto Tax 2026: 5.0% Rate & Form ](/state-tax/alabama/) - [Alaska Crypto Tax 2026: 0.0% Rate & None (](/state-tax/alaska/) - [Arizona Crypto Tax 2026: 2.5% Rate & Form ](/state-tax/arizona/) - [Arkansas Crypto Tax 2026: 3.9% Rate & Form](/state-tax/arkansas/) - [California Crypto Tax 2026: 13.3% Rate & F](/state-tax/california/) - [Colorado Crypto Tax 2026: 4.4% Rate & Form](/state-tax/colorado/) - [California (13.3%) vs Florida (0.0%) Crypt](/state-tax/compare/california-vs-florida/) - [California (13.3%) vs Nevada (0.0%) Crypto](/state-tax/compare/california-vs-nevada/) - [California (13.3%) vs Texas (0.0%) Crypto ](/state-tax/compare/california-vs-texas/) - [California (13.3%) vs Washington (7.0%) Cr](/state-tax/compare/california-vs-washington/) - [California (13.3%) vs Wyoming (0.0%) Crypt](/state-tax/compare/california-vs-wyoming/) - [Connecticut (6.99%) vs Florida (0.0%) Cryp](/state-tax/compare/connecticut-vs-florida/) - [Illinois (4.95%) vs Florida (0.0%) Crypto ](/state-tax/compare/illinois-vs-florida/) - [Illinois (4.95%) vs Tennessee (0.0%) Crypt](/state-tax/compare/illinois-vs-tennessee/) - [Illinois (4.95%) vs Texas (0.0%) Crypto Ta](/state-tax/compare/illinois-vs-texas/) - [Maryland (5.75%) vs Florida (0.0%) Crypto ](/state-tax/compare/maryland-vs-florida/) - [Massachusetts (8.5%) vs Florida (0.0%) Cry](/state-tax/compare/massachusetts-vs-florida/) - [Massachusetts (8.5%) vs New Hampshire (0.0](/state-tax/compare/massachusetts-vs-new-hampshire/) - [Minnesota (9.85%) vs South Dakota (0.0%) C](/state-tax/compare/minnesota-vs-south-dakota/) - [Minnesota (9.85%) vs Texas (0.0%) Crypto T](/state-tax/compare/minnesota-vs-texas/) - [New Jersey (10.75%) vs Florida (0.0%) Cryp](/state-tax/compare/new-jersey-vs-florida/) - [New Jersey (10.75%) vs Texas (0.0%) Crypto](/state-tax/compare/new-jersey-vs-texas/) - [New York (10.9%) vs Florida (0.0%) Crypto ](/state-tax/compare/new-york-vs-florida/) - [New York (10.9%) vs New Hampshire (0.0%) C](/state-tax/compare/new-york-vs-new-hampshire/) - [New York (10.9%) vs Tennessee (0.0%) Crypt](/state-tax/compare/new-york-vs-tennessee/) - [New York (10.9%) vs Texas (0.0%) Crypto Ta](/state-tax/compare/new-york-vs-texas/) - [New York (10.9%) vs Wyoming (0.0%) Crypto ](/state-tax/compare/new-york-vs-wyoming/) - [Oregon (9.9%) vs Nevada (0.0%) Crypto Tax](/state-tax/compare/oregon-vs-nevada/) - [Oregon (9.9%) vs Washington (7.0%) Crypto ](/state-tax/compare/oregon-vs-washington/) - [Washington (7.0%) vs Texas (0.0%) Crypto T](/state-tax/compare/washington-vs-texas/) - [Washington (7.0%) vs Wyoming (0.0%) Crypto](/state-tax/compare/washington-vs-wyoming/) - [Connecticut Crypto Tax 2026: 6.99% Rate & ](/state-tax/connecticut/) - [Delaware Crypto Tax 2026: 6.6% Rate & Form](/state-tax/delaware/) - [District of Columbia Crypto Tax 2026: 10.7](/state-tax/district-of-columbia/) - [Florida Crypto Tax 2026: 0.0% Rate & None ](/state-tax/florida/) - [Georgia Crypto Tax 2026: 5.19% Rate & Form](/state-tax/georgia/) - [Hawaii Crypto Tax 2026: 7.25% Rate & Form ](/state-tax/hawaii/) - [Idaho Crypto Tax 2026: 5.695% Rate & Form ](/state-tax/idaho/) - [Illinois Crypto Tax 2026: 4.95% Rate & For](/state-tax/illinois/) - [2026 US 50-State Crypto Capital Gains Tax ](/state-tax/) - [Indiana Crypto Tax 2026: 2.95% Rate & Form](/state-tax/indiana/) - [Iowa Crypto Tax 2026: 3.8% Rate & Form IA ](/state-tax/iowa/) - [Kansas Crypto Tax 2026: 5.58% Rate & Form ](/state-tax/kansas/) - [Kentucky Crypto Tax 2026: 4.0% Rate & Form](/state-tax/kentucky/) - [Louisiana Crypto Tax 2026: 3.0% Rate & For](/state-tax/louisiana/) - [Maine Crypto Tax 2026: 7.15% Rate & Form 1](/state-tax/maine/) - [Maryland Crypto Tax 2026: 5.75% Rate & For](/state-tax/maryland/) - [Massachusetts Crypto Tax 2026: 8.5% Rate &](/state-tax/massachusetts/) - [Michigan Crypto Tax 2026: 4.25% Rate & For](/state-tax/michigan/) - [Minnesota Crypto Tax 2026: 9.85% Rate & Fo](/state-tax/minnesota/) - [Mississippi Crypto Tax 2026: 4.4% Rate & F](/state-tax/mississippi/) - [Missouri Crypto Tax 2026: 4.7% Rate & Form](/state-tax/missouri/) - [Montana Crypto Tax 2026: 4.1% Rate & Form ](/state-tax/montana/) - [Nebraska Crypto Tax 2026: 5.2% Rate & Form](/state-tax/nebraska/) - [Nevada Crypto Tax 2026: 0.0% Rate & None (](/state-tax/nevada/) - [New Hampshire Crypto Tax 2026: 0.0% Rate &](/state-tax/new-hampshire/) - [New Jersey Crypto Tax 2026: 10.75% Rate & ](/state-tax/new-jersey/) - [New Mexico Crypto Tax 2026: 5.9% Rate & Fo](/state-tax/new-mexico/) - [New York Crypto Tax 2026: 10.9% Rate & For](/state-tax/new-york/) - [North Carolina Crypto Tax 2026: 4.25% Rate](/state-tax/north-carolina/) - [North Dakota Crypto Tax 2026: 2.5% Rate & ](/state-tax/north-dakota/) - [Ohio Crypto Tax 2026: 3.5% Rate & Form IT ](/state-tax/ohio/) - [Oklahoma Crypto Tax 2026: 4.75% Rate & For](/state-tax/oklahoma/) - [Oregon Crypto Tax 2026: 9.9% Rate & Form O](/state-tax/oregon/) - [Pennsylvania Crypto Tax 2026: 3.07% Rate &](/state-tax/pennsylvania/) - [Puerto Rico Act 60 Crypto Tax Guide (IRC §](/state-tax/puerto-rico/) - [Rhode Island Crypto Tax 2026: 5.99% Rate &](/state-tax/rhode-island/) - [South Carolina Crypto Tax 2026: 6.2% Rate ](/state-tax/south-carolina/) - [South Dakota Crypto Tax 2026: 0.0% Rate & ](/state-tax/south-dakota/) - [Tennessee Crypto Tax 2026: 0.0% Rate & Non](/state-tax/tennessee/) - [Texas Crypto Tax 2026: 0.0% Rate & None (N](/state-tax/texas/) - [Utah Crypto Tax 2026: 4.55% Rate & Form TC](/state-tax/utah/) - [Vermont Crypto Tax 2026: 8.75% Rate & Form](/state-tax/vermont/) - [Virginia Crypto Tax 2026: 5.75% Rate & For](/state-tax/virginia/) - [Washington Crypto Tax 2026: 7.0% Rate & WA](/state-tax/washington/) - [West Virginia Crypto Tax 2026: 4.82% Rate ](/state-tax/west-virginia/) - [Wisconsin Crypto Tax 2026: 7.65% Rate & Fo](/state-tax/wisconsin/) - [Wyoming Crypto Tax 2026: 0.0% Rate & None ](/state-tax/wyoming/) - [Crypto Wash Sale Rule (IRC § 1091): Spot B](/wash-sale-rule/)