Property, transaction events, and the digital-asset interview
50 planned instructional minutes
Cryptocurrency and Digital Assets
Federal Reporting, Basis, and Transaction Reconciliation
Transform fragmented exchange statements and wallet histories into a defensible federal return. This applied course distinguishes taxable dispositions from transfers, establishes ordinary income at receipt, maintains account-level lot basis, and reconciles Form 1099-DA without treating gross proceeds as gain. EAs and CPAs work synthetic transaction ledgers and a complete controlled individual return, with reserve laboratories on NFTs, decentralized-finance issue spotting, and gift basis. A dated administrative update distinguishes 2025 return preparation from identification relief extended through 2026.
- Audience
- Enrolled Agents and CPAs
- Level
- Intermediate
- Practice edition
- TY2025
- Proposed category
- Federal Tax Law
Course and credit status
4 live IRS CE hours are proposed, not approved or currently awarded. Provider status, program numbers, qualified human technical review, and actual instructional duration must be verified before release. Self-study hours require separate validation. CPA CPE acceptance depends on the applicable board and sponsor rules.
This is a standalone course with its own identity, curriculum, cases, and examinations. Enrollment will open once course availability, schedules and applicable enrollment terms are confirmed.
Public topic outline
Core instruction and reserve applications
Four 50-minute core modules provide 200 planned instructional minutes. Two 30-minute reserve modules expand the authoring library to 260 minutes, exactly 30% more. Unused reserves do not increase a learner's credit award.
Wallet-level basis, timely identification, and transaction costs
50 planned instructional minutes
Staking, mining, forks, and ordinary income at receipt
50 planned instructional minutes
Form 1099-DA reconciliation and the integrated individual return
50 planned instructional minutes
NFT rights and decentralized-finance issue spotting
30 planned instructional minutes
Gift basis, charitable transfers, and substantiation
30 planned instructional minutes
Preparation and practice
Working knowledge of Form 1040 and capital gains; no investment experience, token purchase, or connection to a live wallet is required.
Six synthetic, nontransmitting TY2025 laboratories include one complete controlled federal computation. The other five are targeted workpapers, not complete returns. No production taxpayer information, wallet credentials, IRS ATS data, or certified native software importer is supplied.
Private instructional resources
The instructor master, worked answers, 18 review questions, and two 20-question final forms are private authoring resources. Future learner access requires verified Academy identity and active entitlement to this specific course. Completing a practice activity does not itself award continuing education credit.
Course access status