As reported via IRS Tax Tip 2023-45  on 4/5/2023 All taxpayers that filed a 2022 tax year Forms 1040 and 1040-SR were required to check a box indicating whether they received digital assets as a reward, award or payment for property or services or disposed of any digital asset that was held as a capital asset through a sale, exchange or transfer. Examples of digital assets transactions include: A sale of digital assets. The receipt of digital assets as payment for goods or services provided. The receipt or transfer of digital assets for free, without providing any consideration, that does not qualify as a bona fide gift. The receipt of new digital assets as a result of mining and staking activities. The receipt of new digital assets...