Finance Taxation

Cryptocurrency Taxation

A practical U.S. tax course on digital assets with Professor David Grant

Cryptocurrency Taxation logo
Quick Course Facts
18
Self-paced, Online, Lessons
18
Videos and/or Narrated Presentations
6.3
Approximate Hours of Course Media
About the Cryptocurrency Taxation Course

Cryptocurrency Taxation is a practical Finance course for anyone who needs to understand how U.S. tax rules apply to digital assets. Through clear lessons on crypto transactions, reporting, records, and compliance, students learn how to approach tax season with better structure and confidence.

Build Practical Tax Skills For Cryptocurrency Finance Decisions

  • Learn how the IRS classifies cryptocurrency and when digital asset activity may create taxable income or capital gains.
  • Understand cost basis, fair market value, holding periods, lot identification, and the reporting workflow for crypto transactions.
  • Gain practical guidance on DeFi, NFTs, stablecoins, mining, staking, airdrops, losses, gifts, donations, and business use.
  • Follow A practical U.S. tax course on digital assets with Professor David Grant designed for students, investors, creators, and professionals.

Cryptocurrency Taxation teaches the Finance fundamentals needed to identify, document, and report common digital asset tax activity in the United States.

This course begins with the foundations of digital assets and the tax landscape, including how the IRS treats cryptocurrency and which events may be taxable or non-taxable. Students then move into core tax concepts such as capital gains, ordinary income, proceeds, cost basis, fair market value, holding periods, and basis methods.

As the course progresses, Professor David Grant explains how everyday crypto activity can affect tax reporting, including selling, swapping, spending, transfers, network fees, wallet management, mining, staking, rewards, and airdrops. More advanced lessons cover DeFi lending, liquidity pools, yield activity, NFTs, creator royalties, stablecoins, wrapped assets, bridging, theft claims, donations, contractors, merchant payments, and business use.

Students also learn how to organize exchange reports, address Form 1099-DA and data gaps, build a tax-ready crypto ledger, and prepare reporting for Form 8949, Schedule D, and related forms. By the end of Cryptocurrency Taxation, students will be better prepared to evaluate digital asset transactions, maintain cleaner records, communicate with tax professionals, and make more informed Finance decisions around cryptocurrency.

Course Lessons

Full lesson breakdown

Lessons are organized by topic area and each includes descriptive copy for search visibility and student clarity.

Foundations

3 lessons

This opening lesson frames digital assets as a tax category, not just an investment trend. Students learn why U.S. tax law generally treats cryptocurrency and other blockchain-based assets as property…

Lesson 2: How the IRS Classifies Cryptocurrency

20 min
This lesson explains the foundation of U.S. cryptocurrency taxation: the IRS generally treats cryptocurrency and other digital assets as property , not as cash or foreign currency. That classification…

Lesson 3: Taxable and Non-Taxable Crypto Events

21 min
This lesson teaches the core distinction every U.S. crypto taxpayer needs first: digital assets are treated as property, so tax consequences usually arise when you receive value or dispose of an asset…

Core Tax Concepts

3 lessons

Lesson 4: Capital Gains, Ordinary Income, and Holding Periods

20 min
This lesson teaches the character rules that drive most U.S. cryptocurrency tax outcomes: when a digital asset transaction creates capital gain or loss, when it creates ordinary income, and how the ho…

Lesson 5: Cost Basis, Proceeds, and Fair Market Value

22 min
In this lesson, Professor David Grant explains the three numbers that drive most cryptocurrency tax calculations: cost basis, proceeds, and fair market value. Learners will see how these concepts appl…

Lesson 6: Lot Identification and Basis Methods

21 min
This lesson explains how U.S. taxpayers identify which cryptocurrency units were sold, exchanged, spent, or otherwise disposed of when they own multiple lots of the same asset. It focuses on basis, ho…

Common Transactions

2 lessons

Lesson 7: Selling, Swapping, and Spending Cryptocurrency

20 min
This lesson explains how everyday crypto disposals are taxed in the United States when a taxpayer sells coins for cash, swaps one digital asset for another, or spends crypto on goods and services. The…

Lesson 8: Transfers, Network Fees, and Wallet Management

18 min
This lesson explains how to distinguish non-taxable self-transfers from taxable transfers of ownership, and why wallet movement still matters for reporting. Students learn how network fees, gas fees, …

Income-Producing Activity

1 lesson

Lesson 9: Mining, Staking, Rewards, and Airdrops

23 min
This lesson explains how U.S. tax rules apply when a taxpayer earns cryptocurrency through mining, staking, protocol rewards, exchange rewards, and airdrops. The core rule is practical: when a taxpaye…

Advanced Crypto Activity

3 lessons

Lesson 10: DeFi Lending, Liquidity Pools, and Yield Activity

24 min
This lesson explains how U.S. tax principles apply to DeFi lending, borrowing, liquidity pools, yield farming, and protocol rewards. Because DeFi tax guidance is still incomplete, the lesson emphasize…

Lesson 11: NFTs, Collectibles, Creators, and Royalties

21 min
This lesson explains how U.S. tax principles apply to NFTs from both the investor and creator perspective. Professor David Grant focuses on the practical lifecycle: minting, buying, selling, receiving…

Lesson 12: Stablecoins, Wrapped Assets, and Bridging

19 min
This lesson examines three common advanced activities: using stablecoins, wrapping tokens, and moving assets across chains with bridges. The practical tax issue is whether the transaction is merely a …

Special Situations

1 lesson

Lesson 13: Gifts, Donations, Losses, and Theft Claims

22 min
This lesson covers four high-friction digital asset situations: giving crypto to another person, donating appreciated tokens to charity, recognizing investment losses, and evaluating theft or scam cla…

Business and Professional Issues

1 lesson

Lesson 14: Business Use, Contractors, and Merchant Payments

23 min
This lesson explains how U.S. businesses should handle cryptocurrency when it is used to earn revenue, pay contractors, or accept merchant payments. The focus is practical federal tax treatment: measu…

Records and Documentation

2 lessons

Lesson 15: Exchange Reports, Form 1099-DA, and Data Gaps

22 min
This lesson explains how to use exchange reports without over-relying on them. Students learn what Form 1099-DA is designed to report, why exchange tax summaries often miss basis or off-platform activ…

Lesson 16: Building a Tax-Ready Crypto Ledger

24 min
This lesson shows students how to build a practical, tax-ready crypto ledger that can support U.S. tax reporting for digital assets treated as property. The focus is not on calculating every tax resul…

Filing Workflow

2 lessons

Lesson 17: Reporting on Form 8949, Schedule D, and Related Forms

23 min
This lesson turns digital asset calculations into a filing workflow. Students learn how crypto sales, trades, NFT dispositions, and crypto spending move from transaction records into Form 8949, then i…

Lesson 18: Reviews, Amendments, Penalties, and Professional Handoffs

20 min
This lesson turns the crypto tax return from a calculation exercise into a defensible filing workflow. Students learn how to review a digital asset return before filing, identify amendment triggers af…
About Your Instructor
Professor David Grant

Professor David Grant

Professor David Grant guides this AI-built Virversity course with a clear, practical teaching style.