{"datasets":{"irs-digital-assets":{"checked_at":"2026-11-04T04:30:03.767069548Z","error":null,"id":"irs-digital-assets","items":[{"id":"https://www.irs.gov/filing/digital-assets#description","title":"What's a digital asset","url":"https://www.irs.gov/filing/digital-assets#description"},{"id":"https://www.irs.gov/filing/digital-assets#about","title":"About the digital assets question on your tax return","url":"https://www.irs.gov/filing/digital-assets#about"},{"id":"https://www.irs.gov/filing/digital-assets#answer","title":"How to answer the digital assets question","url":"https://www.irs.gov/filing/digital-assets#answer"},{"id":"https://www.irs.gov/filing/digital-assets#report","title":"How to report digital asset transactions","url":"https://www.irs.gov/filing/digital-assets#report"},{"id":"https://www.irs.gov/filing/digital-assets#brokercompliance","title":"Broker compliance","url":"https://www.irs.gov/filing/digital-assets#brokercompliance"},{"id":"https://www.irs.gov/filing/determine-how-to-answer-the-digital-asset-question","title":"determine how to answer the digital assets question","url":"https://www.irs.gov/filing/determine-how-to-answer-the-digital-asset-question"},{"id":"https://www.irs.gov/filing/digital-assets#disposed","title":"unless you paid a transaction fee with digital assets","url":"https://www.irs.gov/filing/digital-assets#disposed"},{"id":"https://www.irs.gov/filing/digital-assets#interest","title":"financial interest","url":"https://www.irs.gov/filing/digital-assets#interest"},{"id":"https://www.irs.gov/individuals/international-taxpayers/frequently-asked-questions-on-virtual-currency-transactions#fmv","title":"fair market value","url":"https://www.irs.gov/individuals/international-taxpayers/frequently-asked-questions-on-virtual-currency-transactions#fmv"},{"id":"https://www.irs.gov/individuals/international-taxpayers/frequently-asked-questions-on-virtual-currency-transactions#maintain-records","title":"maintain sufficient records","url":"https://www.irs.gov/individuals/international-taxpayers/frequently-asked-questions-on-virtual-currency-transactions#maintain-records"},{"id":"https://www.irs.gov/individuals/international-taxpayers/frequently-asked-questions-on-virtual-currency-transactions","title":"FAQs on virtual currency transactions","url":"https://www.irs.gov/individuals/international-taxpayers/frequently-asked-questions-on-virtual-currency-transactions"},{"id":"https://www.irs.gov/forms-pubs/about-publication-544","title":"Sales and Other Dispositions of Assets, Publication 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Income, Publication 525","url":"https://www.irs.gov/forms-pubs/about-publication-525"},{"id":"https://www.irs.gov/newsroom/tax-professionals-can-prepare-now-to-assist-their-clients-with-reporting-proceeds-from-certain-digital-asset-transactions","title":"Fact sheet 2025-06","url":"https://www.irs.gov/newsroom/tax-professionals-can-prepare-now-to-assist-their-clients-with-reporting-proceeds-from-certain-digital-asset-transactions"},{"id":"https://www.irs.gov/newsroom/treasury-irs-issue-final-regulations-requiring-broker-reporting-of-sales-and-exchanges-of-digital-assets-that-are-subject-to-tax-under-current-law-additional-guidance-to-provide-penalty-relief-address","title":"News release 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