https://www.irs.gov/pub/irs-drop/n-14-21.pdf , for those of us who do our own taxes. I'm not saying I agree with it. I look at it as if I went out in the world, made or lost some money and came home. but alas I'm under a national law. But look on the bright side. If the market crashes and I lose all my money in BTC, . I'm definitely filling out the forms.