3 Credit HoursFederal Tax Law
Cryptocurrency & Digital Asset Taxation
Navigate the complex and evolving tax rules for cryptocurrency, NFTs, DeFi, and other digital assets. Covers reporting requirements, cost basis methods, wash sale considerations, and IRS enforcement priorities.
Topics Covered
- Classification of digital assets for tax purposes
- Form 8949 and Schedule D reporting
- Cost basis methods (FIFO, LIFO, specific identification)
- DeFi transactions: staking, lending, liquidity pools
- NFT creation, sale, and royalties
- Mining and validator income
- IRS enforcement: John Doe summons and compliance campaigns
- International reporting (FBAR, Form 8938)
Exam Requirements
Review Questions
9
Throughout the course material
Final Exam Questions
15
Multiple choice, 4 options each
Passing Score
70%
Minimum requirement
Time Limit
1 Year
Self-paced from enrollment
Certificate of Completion
Upon passing the final exam, you will receive a certificate including all required fields:
- Provider name
- Program name
- Program number (upon approval)
- Program dates
- Credit hours awarded
- Instructor signature
- Your name
- Unique certificate number