The real info is in the instructions: https://www.irs.gov/instructions/i1040gi#en_US_2022_publink1000111717 https://www.irs.gov/instructions/i1040gi#en_US_2022

The real info is in the instructions: https://www.irs.gov/instructions/i1040gi#en_US_2022_publink1000111717 https://www.irs.gov/instructions/i1040gi#en_US_2022_publink1... > For example, check “Yes” if at any time during 2022 you: * Received digital assets as payment for property or services provided; * Received digital assets as a result of a reward or award; * Received new digital assets as a result of mining, staking, and similar activities; * Received digital assets as a result of a hard fork; * Disposed of digital assets in exchange for property or services; * Disposed of a digital asset in exchange or trade for another digital asset; * Sold a digital asset; * Transferred digital assets for free (without receiving any consideration) as a bona fide gift; or * Otherwise disposed of any other financial interest in a digital asset. And points you to fill out Form 8949, Sales and other Dispositions of Capital Assets. https://www.irs.gov/forms-pubs/about-form-8949 https://www.irs.gov/forms-pubs/about-form-8949