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      "body": "Hi lpfaust,\nA couple of questions regarding \"What is Basis?\"\n1. Could you explain how cost basis is computed when you have your virtual currency (say, BTC) spread across multiple places, like multiple exchanges? Do you compute cost basis/capital gain in a FIFO manner across all of them (irrespective of where you keep each portion), or separately for each exchange? For instance, consider the following series of purchase and sell transactions:\nechange, date, purchase/sell, amt, rate\nE1, d1, purchase, 2 BTC, 1 BTC = $1000\nE2, d2, purchase, 2 BTC, 1 BTC = $2000\nE1, d3, purchase, 2 BTC, 1 BTC = $3000\nE2, d4, purchase, 2 BTC, 1 BTC = $4000\nE1, d5, sell, 4 BTC, 1 BTC = $5000\nWe have two options here:\n(a) Consider all of our holdings as one big pile irrespective of where they reside, and handle it in a FIFO manner across all of them, so capital gain is: (4 BTC x $5000) - (2 BTC x $1000 + 2 BCT x $2000) = $14000.\n(b) Handle each exchange independently, and handle the transactions within that exchange in a FIFO manner, so capital gain is: (4 BTC x $5000) - (2 BTC x $1000 + 2 BCT x $3000) = $12000\nOption (a) seems much more natural to me, but I wanted to make sure that's indeed what the law says, if it addresses this aspect at all.\n2. This is a follow-up question in case the answer to my first question is (a). Suppose that a couple files jointly with the IRS. Each has their own virtual currency account in an exchange. Each performs a series of purchase and sell transactions. In order to correctly compute cost basis and consequently capital gain, do we use a FIFO system across the accounts or in each account independently?\n\nThanks much for your insights!",
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      "permlink": "re-lpfaust-us-tax-considerations-cryptocurrencies-held-in-foreign-exchanges-20170627t005325224z",
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      "body": "Hi lpfaust,\nAn important topic; thanks for covering it!\nA few questions:\n1. Kraken's About page (https://www.kraken.com/en-us/about) says they are based in San Francisco. When you wire money to them from the US, you wire it to TN, USA. Are they really considered a foreign account under these circumstances?\n2. As for a case where you have an account in an exchange that is indeed foreign, and where you have multiple currencies (USD, and virtual):\na. Do you report a separate account entry for each currency or aggregate all of them (including the USD) into one sum?\nb. For the USD part I understand that I take the maximum amount during the year, but for the virtual currencies, are they treated as what you referred to in your article as \"non-monetary assets\"? If so, do I need to aggregate their EOY fair market value plus add any partial withdrawals (with their fair market value at withdrawal time)?\nWhat could be great, perhaps in a follow-up blog, is taking a specific example of an account in a foreign exchange with a mix of X USD, Y BTC and Z ETH, and some partial withdrawal of a virtual currency (not zeroing the balance of that currency), and showing what one needs to report in that case.\n\nMany thanks for taking the time to respond!",
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      "body": "Excellent! I'll be looking forward to reading that article.\nIn the meanwhile, I have a few additional tax-related questions. I'll post those in the most appropriate articles, and hopefully others will find the discussions around those beneficial.",
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      "body": "Excellent! I'll be looking forward to reading that article. In the meanwhile, I have a few additional tax-related questions. I'll post those in the most appropriate articles, and hopefully others will find the discussions around those beneficial.",
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      "body": "@swansong thanks for your interest in my US Tax Considerations series. I appreciate those who read and comment on my posts.\n\nThe response to your question will be answered better with a formal blog post, than a comment thread. I will feature this question on a future US Tax Considerations piece in the next two weeks, because it touches on a number of topics (taxing digital currency as a property, barter rules when trading property with other property and capital gain deferral rules of 1031 like kind property exchanges) which I do not thing a reply in a comment thread will do justice to.",
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      "permlink": "re-lpfaust-how-us-tax-treatment-of-cryptocurrencies-helps-the-steem-ecosystem-20170623t181649109z",
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      "body": "First, your article series on this important topic of taxation of virtual currencies are excellent. I appreciate you sharing this information!  \nA few questions related to the exchange of one virtual currency for another, and whether it is considered a 1031 like kind exchange:\n\n1. Say I hold 10 BTC in some exchange E1. I want to invest in an ICO and send 2 BTC to the ICO. At a later date the ICO sends me 5000 of their ABC token in return for my ICO investment. Is this considered a 1031 like kind exchange or triggers a tax event?\n2. I have 10 BTC in exchange E1. I would like to exchange 2 BTC with another virtual currency DEF but E1 doesn't support it. I transfer 2 BTC to exchange E2, and there perform the exchange of the 2 BTC to 20 DEF. Is this considered a 1031 like kind exchange or triggers a tax event?\n3. Could you elaborate on how the tax basis is computed if indeed the exchange is considered a like kind one? Say at date d1 I bought 10 BTC for $10000. At date d2 I exchanged 10 BTC for 40 ETH, and at that date the closing rate of 1 BTC was $10 (total worth is now $100). At date d3, I sold my 40 ETH for $15000 total. How is this handled? Do we (a) simply assume cost basis of $10000 (d1) at the date of sale (d3), and therefore compute $15000 minus $10000 = $5000 as the taxable income; or, do we (b) compute what should have been our tax liability at d2 ($100 minus $10000 = loss of $9900), then at d3 capital gain of $15000 minus $100 = $14900, and then pay the tax on $14900 while deducting over time the maximum loss allowed per year?\n4. Say we have a case that satisfies the requirements for a like kind exchange such as the one you describe in your article (exchange X BTC for Y STEEM). Am I permitted, if I so choose, to actually treat it as a tax event, compute the new cost basis, and pay taxes as needed in that tax year? Perhaps if the case is a bit vague and I prefer to be on the safe side, can I simply choose to treat it as a tax event? \n\nMany thanks for your insights!",
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