Digital Assets: Basic Crypto
Digital assets have evolved from a niche investment to a mainstream asset class encountered by tax practitioners, business advisors, and individual taxpayers. This introductory-level webinar is designed to provide CPAs, tax professionals, enrolled agents, and financial advisors with a practical understanding of cryptocurrency and digital assets, including how blockchain technology works, common digital asset transactions, and the federal income tax implications associated with ownership and disposition.
Participants will learn the foundational concepts of cryptocurrency, including Bitcoin, Ethereum, stablecoins, non-fungible tokens (NFTs), decentralized finance (DeFi), staking, and mining activities. The course will explore current IRS reporting requirements, information reporting obligations, recordkeeping challenges, and recent legislative and regulatory developments affecting taxpayers and practitioners.
Through practical examples and case studies, attendees will gain the knowledge necessary to identify taxable events, understand reporting requirements, and recognize common compliance issues involving digital assets. The presentation will also discuss emerging issues and anticipated developments impacting digital asset taxation in 2026 and beyond.
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*Self-Study recording available for IRS CE Credit only (NO CPE)
NASBA Field of Study: Taxes
IRS Program #: 7Q3WU-T-00992-26
CTEC Course #: 6248-CE-00348
Michael Miranda
,
CPA, QKA, NQPC, AEP
Michael R. Miranda is the owner of MIRANDA CPA & Consulting LLC, based in Sioux Falls, South Dakota. With more than 49 years of experience, Michael specializes in tax consulting, estate planning, and employee benefits, serving clients with complex needs and representing them before governmental agencies. His practice focuses on niche areas of tax law and strategic planning, and he maintains an active national speaking schedule on topics including tax law, estate planning, and employee benefit strategies.
Michael serves on the Board of Directors for National Advisor Trust Companies of Kansas and South Dakota. He holds multiple professional designations: CPA, QKA and NQPA (Qualified Plan Administration), and AEP (Accredited Estate Planner). His professional affiliations include the AICPA, South Dakota CPA Society, ASPPA, NAEA, NATP, and NAEPC.
Prior to founding his firm in 2017, Michael was a senior manager and shareholder at a regional CPA firm in Northwestern Iowa for 27 years. Earlier in his career, he worked as a Tax Specialist with a Big Eight accounting firm in South Bend and Minneapolis, advising individuals and small to mid-sized businesses on tax and estate planning. Michael resides in Sioux Falls with his wife, Jeanette.
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