DeFi Protocol Tax Map
Protocol-level cryptocurrency tax treatment database covering 266 catalogued protocols and 110 detailed treatment entries. Substantive IRS authority cited where it exists (Rev. Rul. 2019-24 for airdrops and hard forks; Rev. Rul. 2023-14 for proof-of-stake rewards; Rev. Proc. 2024-28 plus T.D. 10000 / Treas. Reg. 1.1012-1(j) for per-wallet basis tracking; Rev. Proc. 2025-31 for grantor-trust staking safe harbor; IRS Notice 2026-20 extending adequate-identification relief through 2026). Procedural authority surfaced separately (TD 10000 custodial broker reporting; Notice 2024-57 transition relief; Notice 2026-4 electronic furnishing). Where no IRS substantive guidance exists, entries are flagged as practitioner judgment.
This tool requires JavaScript to access the interactive protocol directory, state comparison, IRS guidance library, airdrop archive, and changelog. Static data files are available at:
- Protocols: /crypto-tax-map/data/protocols.json
- State crypto tax: /crypto-tax-map/data/state_crypto_tax.json
- IRS guidance: /crypto-tax-map/data/guidance.json
- Airdrops: /crypto-tax-map/data/airdrop_archive.json
- Changelog: /crypto-tax-map/data/changelog.json
- Manifest: /crypto-tax-map/data/manifest.json
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Built and maintained by Gregory Monaco, CPA - NJ CPA License #20CC04711400 - Firm Permit #20CB00789800 - Livingston, NJ.
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