The Internal Revenue Service may run on ancient technology, but that isn’t stopping it from taking its cut from your newfangled cryptocurrency winnings. In case you didn’t notice last year — or pretended not to — the I.R.S. moved the question about whether you sold, exchanged or “otherwise” disposed of any financial interest in virtual currency. It’s now high up on the 1040 form — above even where you list your wages.

https://www.nytimes.com/2022/03/26/your-money/taxes-crypto-nfts.html