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
Circular 230 Notice
Written tax advice from a Circular 230 practitioner is governed by 31 C.F.R. Section 10.37; Treasury's 2014 final regulations eliminated the former "covered opinion" rules and their mandatory disclaimer legend, so no such legend appears here. Content on this site is general information, not tax advice. This material is for informational and educational purposes only, does not constitute tax, legal, or investment advice, and does not create a CPA-client relationship. Viewing this material does not create any professional relationship. Personalized advice is provided only through a signed engagement letter.
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Monaco CPA does not perform financial statement audits or other attest engagements. Tools and services described here are non-attest.
Built and maintained by Gregory Monaco, CPA - NJ CPA License #20CC04711400 - Firm Permit #20CB00789800 - Livingston, NJ.
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