Digital Assets: Basic Crypto

2 IRS CE/CTEC/NASBA CPE*

Digital assets have evolved from a niche investment to a mainstream asset class encountered by tax practitioners, business advisors, and individual taxpayers. This introductory-level webinar is designed to provide CPAs, tax professionals, enrolled agents, and financial advisors with a practical understanding of cryptocurrency and digital assets, including how blockchain technology works, common digital asset transactions, and the federal income tax implications associated with ownership and disposition.

Participants will learn the foundational concepts of cryptocurrency, including Bitcoin, Ethereum, stablecoins, non-fungible tokens (NFTs), decentralized finance (DeFi), staking, and mining activities. The course will explore current IRS reporting requirements, information reporting obligations, recordkeeping challenges, and recent legislative and regulatory developments affecting taxpayers and practitioners.

Through practical examples and case studies, attendees will gain the knowledge necessary to identify taxable events, understand reporting requirements, and recognize common compliance issues involving digital assets. The presentation will also discuss emerging issues and anticipated developments impacting digital asset taxation in 2026 and beyond.

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*Self-Study recording available for IRS CE Credit only (NO CPE)

NASBA Field of Study: Taxes

IRS Program #: 7Q3WU-T-00992-26
CTEC Course #: 6248-CE-00348