How-to guide: How to address tax and accounting considerations when using cryptocurrency (USA) 

Updated as of: 25 February 2026
This guide will assist in understanding how to address tax and accounting considerations related to cryptocurrency use in the United States. Although cryptocurrency is a relatively recent development, the Internal Revenue Service (IRS) is actively working to ensure compliance with cryptocurrency tax regulations.  It is aimed at in-house counsel, private practice lawyers, and compliance personnel.