Relocating to a no-income-tax state can eliminate 10–13% of state tax on crypto capital gains, but only if you actually change residency before you sell. This guide covers domicile versus statutory residency, part-year allocation math, the Washington capital gains trap, Puerto Rico’s Act 60 limits, and the audit file you need to build first.
Crypto tax-loss harvesting lets US investors offset capital gains and deduct up to $3,000 against ordinary income each year under IRC §1211(b), with unlimited carryforward. This 2026 guide covers the statutory framework, the wash sale question under IRC §1091, mandatory wallet-by-wallet basis tracking, and worked numerical examples for 2025 filing and 2026 planning.
Complete 2026 guide to IRS digital asset reporting: Form 1099-DA, wallet-by-wallet basis, DeFi gaps, NFTs, wash sales, and compliance strategies for crypto taxpayers.
The 2025 tax year is the first under IRS digital asset sale and exchange regulations. Here’s what crypto traders, exchanges, and DeFi users need to know about Form 1099-DA and wallet-by-wallet basis rules.
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