U.S. IRS Introduces Comprehensive Crypto Audit Disclosure Form

The IRS form requires taxpayers to disclose crypto activity across more than 100 exchanges and wallets, while tax professionals say signing it could create legal risk for some filers.

Summary

The U.S. Internal Revenue Service (IRS) has introduced a new cryptocurrency audit form requiring taxpayers to report their full transaction and account history across more than 100 exchanges and wallets. Platforms and tools named in the form include Coinbase, Binance, Kraken, FTX, Mt. Gox, MetaMask, Ledger, and Trezor. Tax professionals warned that completing and signing the filing could create legal risk in some cases and advised taxpayers to consult a crypto tax lawyer before submitting it. The measure expands the IRS’s effort to map cross-platform digital asset activity and strengthen crypto tax compliance oversight.

Terms & Concepts
  • IRS (Internal Revenue Service): The U.S. federal tax agency responsible for tax collection, enforcement, and oversight of cryptocurrency-related reporting obligations.
  • Audit Form: A document used by tax authorities to review and verify whether a taxpayer’s financial disclosures and filings are complete and accurate.
  • MetaMask: A cryptocurrency wallet used to store digital assets and interact with blockchain-based applications, commonly on Ethereum-compatible networks.