# Swoopr Investment: Crypto Taxes & Recordkeeping
# Scoped content manifest for LLM agents and web crawlers.
# Generated: 2026-10-18
# 15 pages in this section.
# Root index: https://www.getswoopr.com/llms.txt

## Crypto Taxes & Recordkeeping

- [Crypto Taxes & Recordkeeping](https://www.getswoopr.com/crypto-taxes-recordkeeping/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping.md)): Learn how crypto trades, swaps, staking, airdrops, transfers, and rewards are tracked, calculated, reconciled, and reported in the United States.
- [Airdrop and Hard Fork Taxation Explained](https://www.getswoopr.com/crypto-taxes-recordkeeping/airdrop-and-hard-fork-taxation/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/airdrop-and-hard-fork-taxation.md)): How IRS Rev. Rul. 2019-24 taxes airdrops and hard forks, how to value tokens with no market, and how to record receipt date and basis for a later sale.
- [Crypto Cost Basis Methods: FIFO, LIFO](https://www.getswoopr.com/crypto-taxes-recordkeeping/cost-basis-methods-fifo-lifo-hifo/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/cost-basis-methods-fifo-lifo-hifo.md)): Compare FIFO, LIFO, HIFO, and specific identification for crypto cost basis, see how 2025 per-wallet IRS rules changed tracking, plus a worked example.
- [Crypto Gifts and Donations Tax Guide](https://www.getswoopr.com/crypto-taxes-recordkeeping/crypto-gifts-and-donations-tax/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/crypto-gifts-and-donations-tax.md)): How gifting crypto is taxed for the giver and recipient, why donated appreciated crypto can avoid capital gains tax, and when a qualified appraisal is required.
- [Crypto Tax-Loss Harvesting Explained](https://www.getswoopr.com/crypto-taxes-recordkeeping/crypto-loss-harvesting/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/crypto-loss-harvesting.md)): How crypto tax-loss harvesting works, the $3,000 deduction limit and unlimited carryforward, offsetting stock gains, and why crypto has no wash-sale rule.
- [Crypto Mining Tax Treatment](https://www.getswoopr.com/crypto-taxes-recordkeeping/crypto-mining-tax-treatment/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/crypto-mining-tax-treatment.md)): Mined crypto is ordinary income at fair market value when received, then a second capital gain or loss when sold. Learn the hobby vs. business rules.
- [Crypto Tax Audit Red Flags](https://www.getswoopr.com/crypto-taxes-recordkeeping/crypto-tax-audit-red-flags/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/crypto-tax-audit-red-flags.md)): Learn what actually raises crypto audit risk, why Form 1040's digital asset question matters, what documentation protects you, and how IRS notices really work.
- [Crypto Tax Software: What It Does](https://www.getswoopr.com/crypto-taxes-recordkeeping/crypto-tax-software-comparison/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/crypto-tax-software-comparison.md)): A vendor-neutral guide to what crypto tax software does, where it commonly fails, and a practical checklist for evaluating any tool before you rely on it.
- [Crypto-to-Crypto Swap Taxation](https://www.getswoopr.com/crypto-taxes-recordkeeping/crypto-to-crypto-swap-taxation/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/crypto-to-crypto-swap-taxation.md)): Swapping one crypto for another is a taxable disposal under IRS property rules, even with no cash out. See how gain, loss, and basis are calculated.
- [DeFi Yield & Liquidity Pool Taxes](https://www.getswoopr.com/crypto-taxes-recordkeeping/defi-yield-and-liquidity-pool-taxes/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/defi-yield-and-liquidity-pool-taxes.md)): DeFi yield, LP token swaps, and yield farming sit in unsettled U.S. tax territory. Learn the settled IRS guidance, practitioner views, and what remains open.
- [Form 8949 & Schedule D for Crypto](https://www.getswoopr.com/crypto-taxes-recordkeeping/form-8949-and-schedule-d-crypto/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/form-8949-and-schedule-d-crypto.md)): How crypto disposals are aggregated on Form 8949, rolled into Schedule D, and reconciled against Form 1099-DA broker reporting as it phases in.
- [International Crypto Tax: FBAR, FATCA](https://www.getswoopr.com/crypto-taxes-recordkeeping/international-crypto-tax-considerations/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/international-crypto-tax-considerations.md)): International crypto tax rules for U.S. persons: how FBAR and FATCA Form 8938 apply to foreign crypto exchanges and worldwide income reporting requirements.
- [NFT Tax Treatment: Buying, Minting](https://www.getswoopr.com/crypto-taxes-recordkeeping/nft-tax-treatment/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/nft-tax-treatment.md)): Learn how NFTs are taxed as property, when the IRS collectibles rate may apply, how minting differs from buying, and how creator royalties are taxed.
- [Staking Rewards Tax Treatment](https://www.getswoopr.com/crypto-taxes-recordkeeping/staking-rewards-tax-treatment/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/staking-rewards-tax-treatment.md)): How the IRS taxes crypto staking rewards under Revenue Ruling 2023-14, the unresolved Jarrett litigation, cost basis after income, and liquid-staking tokens.
- [The Wash Sale Rule & Crypto](https://www.getswoopr.com/crypto-taxes-recordkeeping/wash-sale-rule-and-crypto/) ([Markdown](https://www.getswoopr.com/crypto-taxes-recordkeeping/wash-sale-rule-and-crypto.md)): IRC Section 1091's wash sale rule doesn't apply to crypto today. Learn why, how it changes tax-loss harvesting, and what proposed legislation could change.