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Crypto Tax Calculator USA — Calculate Tax on Bitcoin and Crypto

Calculate US federal tax on cryptocurrency transactions including capital gains from trading mining income staking rewards and DeFi transactions.

The IRS treats cryptocurrency as property meaning every trade sale or swap is a taxable event. Long-term holdings (over 1 year) benefit from reduced capital gains rates of 0-20% while short-term trades are taxed at ordinary income rates up to 37%. Mining and staking income is taxed as ordinary income at receipt. The IRS now requires all crypto exchanges to issue 1099 forms making compliance critical to avoid penalties and audits.

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Key Information

ParameterDetails
Long-Term Capital Gains0% 15% or 20% (based on income)
Short-Term Capital Gains10% - 37% (ordinary income rates)
Mining/Staking IncomeTaxed as ordinary income when received
Reporting Threshold$600+ from any exchange triggers 1099

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Frequently Asked Questions

How do I calculate crypto taxes?

For each sale or trade calculate: Proceeds (sale price) - Cost Basis (purchase price + fees) = Capital Gain or Loss. Track every transaction including crypto-to-crypto swaps which are taxable events. FIFO (First In First Out) is the default method unless you elect specific identification. Use crypto tax software like CoinTracker or Koinly to automate tracking across multiple wallets and exchanges.

Are crypto losses tax deductible?

Yes crypto losses offset capital gains dollar for dollar. If total losses exceed gains you can deduct up to $3000 against ordinary income per year with remaining losses carried forward to future years indefinitely. Tax-loss harvesting selling losing positions to realize losses is a legitimate strategy. Note the wash sale rule currently does not apply to crypto (unlike stocks) though this may change.

Do I pay tax on crypto I haven't sold?

No unrealized gains (crypto you hold but have not sold) are not taxed. You only owe tax when you sell trade or use crypto for purchases. However receiving crypto as mining income staking rewards or payment for goods and services is a taxable event at the fair market value when received regardless of whether you sell immediately.

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Last updated: 24 March 2026