The content of this guide is for general informational purposes only. It is not legal or tax advice. Viewing this guide does not create an attorney-client relationship or a tax advisor-client relationship. The information in this guide represents the opinions of experienced crypto tax professionals; however, some of the topics in this guide are still subject to debate amongst professionals, and the IRS could ultimately release guidance that conflicts with the information in this guide. The information contained in this guide is based on the authors’ interpretation of the Internal Revenue Code (“Code”). Changes to the Code may be retroactive and could significantly alter the views expressed herein. Therefore, use this information at your own risk and for information purposes only. Consult a professional regarding your individual tax or legal situation.