Andie Kramer

‍In Part I: Welcome To The Crypto Zone,[1] Where Are We? I reviewed the global crypto[2] landscape where people engage in a wide range of digital asset transactions and activities. In Part II: What Can We Find Here? I focused on digital asset definitions, tax character, and what types of crypto-related income streams and related expenses U.S. taxpayers need to determine when reporting certain crypto transactions. Here in Part III: How Do We Get Out?

We began this series with Part I:Where Are We? by reviewing the background, developments, and implications of current global and national regulatory and tax frameworks for digital assets. In Part II: What Can We Find Here? I look at what taxpayers can find as they consider the types of income they receive from crypto[1] activities. In Part III How Do We Get Out? I will address how U.S. taxpayers figure out tax basis and ways to better understand their 2025 tax return filing obligations.