The Income Tax Implications of Mining Bitcoin

in tax •  7 years ago 

The IRS issued specific guidance detailing the tax treatment associated with mining cryptocurrency back in 2014 with Notice 2014-21 (https://www.irs.gov/pub/irs-drop/n-14-21.pdf). In Q-8 through Q-9, the IRS specifically clarifies that a coin is taxable at it's fair market value at the moment it is mined as well as the fact that a taxpayer will be subject to self-employment taxes to the extent that the taxpayer is not acting as an employee. Along with this treatment, a taxpayer will be able to deduct any expenses associated with mining the cryptocurrency.

The character of the income recognized on the mining of a coin will be ordinary. If, however, the taxpayer decides to sell the cryptocurrency at a later date after it has appreciated in value, the taxpayer's basis in the asset will be equal to the income initially recognized and the character of the gain will be capital.

Disclaimer
Any accounting, business or tax advice contained in this communication, including attachments and enclosures, is not intended as a thorough, in-depth analysis of specific issues, nor a substitute for a formal opinion, nor is it sufficient to avoid tax-related penalties.

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I've been looking for the answer to this question and that's how I assumed it would work. So this would be a way to achieve earned income that qualifies for roth ira?

Mining cryptos would result in earned income.

I guess steemit dollars and exchange referalls work the same way?

Earning Steemit dollars by writing posts would work the same way as exchange referrals (both result in ordinary income to the taxpayer). The timing on the articles would be when the amount is rewarded (7 days) whereas the timing on the mining would be when the coin is procured/is available to withdrawal.

2018 should be an interesting year.

FYI, I found this solution to my income tax reporting need:
https://steemit.com/cryptocurrency/@robvann/income-tax-solution-for-cryptocurrency

Sounds good.