The Virtual World of Digital and Crypto – Preparing for Tax Time
Tuesday, October 21, 2025 · 2:00 – 3:40 PM ET
You have one year from airing date to use this course as credit.
Continuing Education
CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0176
IRS/RPO Approved Program
#7ZBUJ-T-00133-25-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00133-25-S (QAS Self Study) Archive
Federal Tax Law (2 Hours)
Program Content
This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page.
The program, through a lively round-table discussion and real time interaction with the audience, delves into the virtual world of digital and crypto assets. The program will focus on the treatment of digital assets as defined in the tax law, including virtual currencies, crypto currencies, and NFTs. Panelists also will examine the special question on tax returns regarding digital assets and how that question should be answered. The panel also will explore how transactions involving digital assets are taxed and the reporting requirements that apply to those transactions.
By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of the tax treatment of transactions involving digital assets and the reporting requirements that apply to those transactions.
Program Learning Objectives
- Identify what is considered virtual, digital, or crypto assets.
- Identify the assets that IRS defines as digital assets.
- Identify the tax return question that pertains to digital assets and how that question is answered.
- Identify the tax treatment of digital asset transactions and how those transactions are reported.
Program Outline
Virtual, Digital, Crypto
- Are They All the Same?
- Real World Understanding
Digital Assets for Tax Purposes
- Convertible Virtual Currencies and Cryptocurrencies
- Stablecoins
- NFTs (Nonfungible Tokens)
- Collectable Classification
The Tax Return Digital Question
- Returns Affected
- When to Answer “No”
- When to Answer “Yes”
Reporting Digital Asset Transactions
- Digital Assets as Capital Assets
- Basis Calculation and Allocation
- Reporting in U.S. Dollars
- Using Correct Tax Forms
- Staking and Similar Activities
- Reporting by Brokers
Panelists
Moderator
Alan Pinck, EA
A. Pinck & Associates
Alan Pinck is an Enrolled Agent with over 30 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. You have seen Alan presenting at NTPI events, CSEA Super Seminar, Spidell Publishing as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.
IRS Panelists
Coming soon...
Industry Panelists
Coming soon...
Content Consultant
David F. Windish, J.D., LL.M
Content Consultant
David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.
Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.
Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.