Cómo declarar criptomonedas en Estados Unidos
The IRS treats cryptocurrencies as property: every sale, exchange, or payment with crypto generates a gain or loss that must be detailed on Form 8949, and starting in 2025, brokers will report transactions on Form 1099-DA.
Quick Tax Summary
- Tax type
- Capital gains and ordinary income
- Tipo aplicable
- 0% – 20% long-term; 10% – 37% short-term
- Tax-exempt minimum
- No general tax-free threshold
- Crypto-to-crypto
- Yes, each exchange is a taxable event
- Staking y recompensas
- Ordinary income at market value upon receipt
- Losses
- Up to $3,000 against ordinary income and unlimited carryforward
- Filing deadline
- April 15 of the following year
- Formularios
- Form 8949, Schedule D, Schedule 1, and Form 1040 with the digital assets question
- Sanciones
- Penalties for late filing and payment plus interest
- Autoridad fiscal
- Internal Revenue Service (IRS)
Short-term vs. Long-term
If you sell before holding for one year, the gain is short-term and taxed at your ordinary income marginal rate, which can be up to 37%. If you hold for more than a year, the long-term capital gains rate applies: 0%, 15%, or 20% depending on your income.
Planning the timing of a sale to cross the one-year threshold is one of the most profitable tax decisions for a US investor.
Form 1099-DA and tax-loss harvesting
Starting in fiscal year 2025, digital asset brokers will issue Form 1099-DA with gross sales amounts, and from 2026, also with the cost basis. The IRS cross-references this data with your tax return, so the figures must match.
Wash sale rules that apply to stocks do not formally apply to cryptocurrencies, which has allowed for immediate loss harvesting and re-purchasing. This is a point under legislative review: confirm the current rule before applying it.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · North America
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.